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TMI Blog2018 (11) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis. Commissioner (Appeals) could have provided him an opportunity of being heard to ensure the natural justice and it is well within his jurisdiction to do so, since Section 35(A)(3) empowers the Commissioner (Appeals) to make such further enquiry as may be necessary to pass such order as he things just and proper. Appeal allowed by way of remand. - APPEAL NO. ST/86040/2018 - A/87916/2018 - Dated:- 16-11-2018 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms. L.S. Phadke, Advocate for Appellant Shri Vivek Dwivedi, Assistant Commissioner (AR) for Respondent ORDER Confirmation of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unfair practise by way of producing forged documents, on which Commissioner have placed his reliance. He questioned the department stand on this and submitted that if such a receipt can be obtained on which no stamp of the Company is available as the proof of service of show-cause notice, why department had not obtained another such copy of notice of personal hearing? Without challenging the merit or legality of the order, the appellant questioned its validity as the same was allegedly passed behind its back. He submitted case reference on the point of violation of rules of the principle of natural justice and placed his reliance mainly on the decision is reads as under:- (a) Regent Overseass Pvt. Ltd. Vs. UOI 2017 (6) GSTL 15 (Guj.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edge about such issue of show-cause notice and passing of Order-in-Original is not without any basis. Commissioner (Appeals) could have provided him an opportunity of being heard to ensure the natural justice and it is well within his jurisdiction to do so, since Section 35(A)(3) empowers the Commissioner (Appeals) to make such further enquiry as may be necessary to pass such order as he things just and proper and Hon'ble Supreme Court in case no. MIL India Ltd. Vs. CCE reported in [2007 (260) ELT 188 (SC)] has given finding that Commissioner (Appeals) can act as an Adjudicating Authority while deciding an appeal before it. Hence the order. Order 6. The appeal is allowed by way of remand to the Commissioner (Appeals) for fresh a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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