9911796707
TMI Blog2018 (11) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh after complying with the principles of natural justice. Against the said order, appellant has already moved the Hon’ble High Court and the matter is sub judice before the Hon’ble High Court of Karnataka. In view of these facts, we do not think it appropriate to modify the impugned order dated 15.06.2017. ROM application dismissed. - ST/ROM/20915/2017, ST/ROM/20918/2017 in ST/10/2007-DB, ST/166/2007-DB - Misc. Order Nos.: 21213-21214/2018 - Dated:- 8-10-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. S. Ananthan, CA For the Appellant Mrs. Kavita Podwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The applicant has moved miscellaneous applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice and to deny the credit on altogether new ground. The appellant will produce the certificate from the statutory auditors to the effect whether the service tax liability has been paid by the appellant to the service provider. Needless to say that adjudicating authority will come to a conclusion after following the principles of natural justice . 2. The applicant has further alleged that in the show-cause notice the only allegation is that the appellant has availed irregular cenvat credit without proper documents which allegation has been rebutted by the appellant by producing the proper documents and the learned Commissioner in Order-in-Original accepted that the appellant has availed the credit on the basis of proper doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of the material on record, we find that there is no error apparent on the face of the record which can be corrected by allowing the application of the applicant. Further we find that the Tribunal has only remanded the matter back to the original authority to decide the claim of the appellant afresh after complying with the principles of natural justice. Further we find that against the said order, appellant has already moved the Hon ble High Court and the matter is sub judice before the Hon ble High Court of Karnataka. In view of these facts, we do not think it appropriate to modify the impugned order dated 15.06.2017. Consequently, we do not find any merit in the applications filed by the Bank and consequently we dismiss the said app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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