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TMI Blog2023 (8) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... t reconsider the entire matter based on the judgments which were passed much after the impugned order passed by him. Therefore, it is incumbent on the Adjudicating Authority to reconsider the whole issue in the facts of the present case equitable with various judgments delivered subsequent to the passing of the impugned order. Matter remanded back to the Adjudicating Authority for passing a fresh order - appeal allowed by way of remand. - SERVICE TAX APPEAL NO. 11502 OF 2014 - DB - FINAL ORDER NO. 11636 / 2023 - Dated:- 2-8-2023 - HON BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri Amal Dave , Advocate for the Appellant Shri Rajesh Nathan , Assistant Commissioner , ( AR ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 700-Cestat Ahmedabad (b) Bharti Realty Limited vs. CST, Delhi-III - 2022 (65) GSTL 234 (Tri.-Del.) (c) Bharti Reality Limited vs. Principal Commr. CGST, Delhi South - 2023 (5) TMI 565-CESTAT New Delhi (d) Bengal Ambuja Housing Development Limited vs. CGST Kolkata - 2023 (3) TMI 801- CESTAT Kolkata (E) CCE, Vishakhapatnam-II vs. Sai Sahmita Storages (P) Limited - 2011 (2) TMI 400-Andhra Pradesh High Court 3. Shri Rajesh Nathan, learned Assistant Commissioner, (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the record, we find that as per the submission of the learned Counsel and grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable service or for manufacture of excisable goods; but these binding precedents are neither followed nor distinguished by the Commissioner, and relevant explanations and submissions made by the appellant in the adjudication proceedings have also not been discussed nor any grounds given for not accepting such submissions. Thus, there is a grave violation of the principles of natural justice in the adjudication proceedings and the Commissioner has displayed a total non-application of mind to the submissions and explanations tendered by the appellant in the adjudication. The impugned order therefore deserves to be set aside on this ground itself. The principles of natural justice require that an authority deciding a lis between the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oach in the adjudication process has been wholly unreasonable and arbitrary. The impugned order which is made in violation of the principles of natural justice is therefore void in law, and hence liable to be set aside. From the above ground, we do agree with the submission of the appellant. In the above aground and the submission pointed out by learned Counsel that despite various decisions on the identical issue and the subsequent view taken by the department, the Adjudicating Authority has not considered the judgments viz-a-viz facts of the present case. Therefore, we are of the view that Adjudicating Authority must reconsider the entire matter based on the judgments which were passed much after the impugned order passed by him. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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