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TMI Blog2023 (11) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ring nor any reply to the show cause notice was filed by the appellant - HELD THAT:- Though, learned counsel for the appellant submitted that the issues can be decided by the Tribunal, but it is opined that it would be appropriate to remand the matter to the adjudicating authority to decide these issues in the first instance as we are satisfied that not only had the appellant filed replies to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal seeks the quashing of the order dated 30.03.2017 passed by the Commissioner of Service Tax, New Delhi-II [the Commissioner]. The order seeks to disallow CENVAT credit and also orders for recovery of service tax with penalty and interest. 2. A perusal of the order shows that neither the appellant appeared for personal hearing nor any reply to the show cause notice was filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh, learned counsel for the appellant submitted that the issues can be decided by the Tribunal, but in our considered opinion it would be appropriate to remand the matter to the adjudicating authority to decide these issues in the first instance as we are satisfied that not only had the appellant filed replies to the show cause notice but had also filed written submissions and additional written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside as there is a delay of 5 years in adjudicating the show cause notice. 7. In our opinion, this is also a matter which can be raised by the appellant before the adjudicating authority. 8. Thus, for the reasons stated above, the impugned order dated 30.03.2017 deserves to be set aside and is set aside. The matter is remitted to the adjudicating authority to decide it afresh after taking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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