9911796707
TMI Blog2023 (10) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, Mumbai (for short, "CESTAT"). 2. By the impugned order, after considering the rival contentions, the tribunal has questioned the acceptability of the Order-in-Original dated 09 September, 2015 passed by the Principal Commissioner of Service Tax- I, Mumbai and dropped the proposal in five show cause notices issued to the appellant for recovery of Rs. 5,60,23,36,716/- on 'premium' received towards 'marine policy' for the period from 2006-07 to 2013-14. The operative portion of the order passed by the tribunal is required to be noted which reads thus:- "9. From the above, we can only deduce that the adjudicatory process has been incomplete and has thereby impacted the acceptability of the impugned order. It would, therefore, be appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. It was contended that the insurance risk for export going cargo commences from the period the goods are loaded in a conveyance at the warehouse for export of the goods. The appellant contended that the insurance continues during the ordinary course of transit i.e. the most direct route till the port of export. It was also contended that one singe insurance premium is charged from the customers for insurance of export going cargo. 5. We also note from the record and from the impugned order passed by the CESTAT that the first show cause notice in question was issued on account of a CERA objection, that the appellant/assessee was not paying Service Tax on entire 'Marine Insurance Premium' collected by them and for such reason, the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate statutory empowerment and is taken to its logical conclusion, independent of the source leading to the issue of the notice, in adjudication proceedings. Such proceedings are governed by standard procedures that conform to the principles of natural justice with a specific adjudicating outcome upon evaluation of the responses to the show cause notice. From the disposal of these notices in the impugned order, we find that the obligation devolving upon the adjudicating authority has evidently not been discharged insofar as the demand the first notice is concerned. 7. It is seen for that, for the remaining notices, there has been no evaluation save for the period 2011-12. The applicability of the finding for this period to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other issues if they arise, can be gone into, in regard to which all contentions of the parties would be required to be kept expressly open. We accordingly dispose of this appeal by the following order:- ORDER i. The impugned order dated 09 September, 2022 passed by the CESTAT is set aside. ii. The proceedings of Service Tax Appeal No. 85066 of 2016 with Cross-Objection No. 91038 of 2016 shall stand restored to the CESTAT for adjudication on the issues as discussed by us above. iii. All contentions of the parties in that regard are expressly kept open. Subject to what would be decided by the tribunal on the issues as raised in the present appeal, in the event the need so arises on any other issues, all contentions of the parties ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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