2021 (4) TMI 514

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..... hether the said person was authorized by the appellant-company to argue before the authorities. It is the basic tenet of our Constitution that justice should not only be done, but should manifestly and undoubtedly be seen to be done . The above fundamental principle has to be followed along with the principles of audi alteram partem and any Order which creates a doubt as to the manner in which it was passed, has to be held as having passed without adhering to the principles. The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - Appeal allowed by way of remand. - Excise Appeal No. 41381 of 2019 - FINAL ORDER NO. 41460 / 2021 - Dated:- .....

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..... C.G.S.T. Act, 2017. 2.3 Learned Advocate would further contend that in the case on hand, the Adjudicating Authority did not issue Show Cause Notice at all to the appellant and proceeded to pass the Order-in-Original after alleging that one Shri P. Veera Kumar was heard; that the said person was not even from the Accounts Department, who was not having full knowledge of the Service Tax as well as C.G.S.T. Act and that he had appeared in connection with some other issue/period; that hence, the Order-in-Original itself suffers from legal infirmity. He would also contend that issuing of Show Cause Notice is not an empty formality. Accordingly, he pleaded to set aside the impugned order whereby the above Order-in-Original has been upheld and .....

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..... ould manifestly and undoubtedly be seen to be done . The above fundamental principle has to be followed along with the principles of audi alteram partem and any Order which creates a doubt as to the manner in which it was passed, has to be held as having passed without adhering to the above principles, which view is also supported by various decisions relied upon by the Learned Advocate for the appellant. 6. For the above reasons, I am of the view that the fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant. Accordingly, the impugned order is set aside and the matter is remanded to the file of the Adjudicating Authority to pass a fresh order, fo .....

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