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TMI Blog2022 (8) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... i - to pass the original order of adjudication. This issue is required to be answered by the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, specifically, since it is relevant for the purpose of deciding the appeal which is pending before this Court - The cross-objection filed by the respondent, M/s Perfect Technologies is disposed off with a direction upon the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, to decide on this issue after giving adequate opportunity of hearing to both parties. Application disposed off - List the Tax Appeal No. 01 of 2019, under an appropriate heading immediately after the expiry of the period mentioned. - Tax App. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is capacity as the Commissioner of Central Excise Service Tax, Siliguri, at the material point of time. We further notice that when the two connected service tax appeals were initially taken up for consideration by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, a stay order was passed on 08th July, 2008, wherein the learned Tribunal waived the requirement of pre-deposit in respect of both the Service Tax Appeals No. 311-312/2008, primarily on three grounds, one of which reads as follows: - (iii) We find that the impugned Order has been passed by Shri C.M. Mehra in his purported capacity as Commissioner of Central Excise Service Tax, Siliguri. We have held in the case of Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their own domain. Both the authorities acted contrarily to the provisions of law in vogue. In this regard the Hon ble Bench had observed, We find that the impugned Order has been passed by Shri C.M. Mehra in his purported capacity as Commissioner of Central Excise Service Tax, Siliguri. We have held in the case of Commissioner of Central Excise, Siliguri vs. Mall Exim (P) Ltd., vide Tribunal's Misc. Order No.M-183-185/KOL/08 dated 30.06.08, that Shri Mehra lacked jurisdiction by the Board. Consequently, the impugned Order passed by him under the Service Tax Statute also prima facie appears to have been passed without having the necessary jurisdiction. The ground to that effect is set out incorporated in the Annexure A a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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