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TMI Blog2023 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing either before the Adjudicating Authority or the Appellate Authority and have neither submitted the documents in support of pleas taken by him in the appeal before the Commissioner (Appeals). This being the case where the appellant has failed to co-operate with the Department by placing reliance on record the requisite documents, particularly the submissions on which he is relying, an opportunity should be given to him to place such documents before the Adjudicating Authority to consider the case in light thereof particularly for the reason that the period involved was during the Covid time. Accordingly, both the parties have agreed that it would be just and appropriate to remand the matter back to the Adjudicating Authority for den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the appellant Sh. Gopi Raman, Authorised Representative for the respondent ORDER BINU TAMTA The present appeal has been filed challenging the order-in-appeal No. 104-ST/2021 dated 10.01.2022, whereby the appeal filed by the appellant was dismissed. 2. The appellant is engaged in erection, commissioning and installation services. On the basis of the TDS data provided by the Income Tax Department for the period 2014-15, an enquiry was initiated against the appellant and he was called upon to submit copies of audited balance sheet, Form 26-AS, ST-3 returns alongwith challans and bank statement for the period 2014-15 to 2017-18. The appellant, however, submitted Form 26-AS, balance sheet/ trial balance for the financial year 2014-15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments called by the Officer in accordance with the provisions of Act/ Rules and rendered himself liable for penal action under the Section 77(1)(c) of the said Finance Act, 1994." 4. The appellant challenged the Order-in-original in appeal before the Commissioner (Appeals), however, despite opportunities of personal hearing through virtual mode was granted, he failed to appear and the appeal was thereafter taken up for decision. The appeal was rejected observing that the plea taken by the appellant is not supported by the documentary evidence. Hence, the present appeal has been filed by the appellant before this Tribunal. 5. I have heard Sh. Ankit Somani, ld. Chartered Accountant for the appellant and also Sh. Gopi Raman, ld. Authorised R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties have agreed that it would be just and appropriate to remand the matter back to the Adjudicating Authority for denovo consideration. Needless to mention, the ld. C.A. has pointed out several decisions of the Tribunal (2019-TIOL-1757-CESTAT-ALL M/s Kush Constructions vs. CGST NACIN, ZTI, Kanpur, 2018-TIOL-1061-CESTAT-CHD Commissioner of Central Excise and Service Tax, Delhi vs. Convergys India Service Tax, 2007 (4) TMI 23-CESTAT, New Delhi Calvin Wooding Consulting Ltd., vs. Commissioner of C. Ex., Indore, 2017 (1) TMI 657-CESTAT, New Delhi - Commissioner of C. Ex., Jaipur-I vs. Tahal Consulting Engineers Ltd., 2022 (7) TMI 656-CESTAT Ahmedabad Reynolds Petro Chem Ltd., vs. CCE&ST, Surat-I) on the merits of the matter that the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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