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TMI Blog2024 (7) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... Tangible Goods Service or Deemed Sale? - activity of leasing of Air Separation Plant by the Appellant to its customers for manufacturing industrial gases such as oxygen and nitrogen - HELD THAT:- It is found that out of four show cause notices, in three show cause notices dated 26.07.2013, 18.11.2013 16.10.2014, the Adjudicating Authority has not granted the personal hearing and passed the ex-par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case is that whether the activity of leasing of Air Separation Plant by the Appellant to its customers for manufacturing industrial gases such as oxygen and nitrogen amounts to 'Supply of Tangible Goods Service' or 'Deemed Sale'. 2. Shri Jigar Shah, Learned Counsel along with Shri Amber Kumrawat, Advocate appearing on behalf of the appellant at the outset submits that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * Air Liquide North India Pvt. Ltd. vs. CCE, Jaipur, 2017 (4) GSTL 230 (Tri-Del.) * M/s Express Engineers & Spares Pvt. Ltd. V. Commissioner, CGST, 2022 (1) TMI 564-CESTAT Allahabad * Power Mak Pvt. Ltd. v. CCE, C&ST, 2018 (2) TMI 1415-CESTAT Hyderabad * Bharat Sanchar Nigam Limited v. Union of India, 2006 (2) STR 161 * Subhash Light House v. Commissioner, CGST, 2022-VIL-106-CESTAT-DEL- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 326 * CCE v. PSA SICAL Terminal Ltd., 2011 (23) STR 157 (T) * Zuari Agro Chemicals Ltd. & Shri R.Y. Patil v. Union of India- Civil writ Petition No. 11794 of 2013 * Lupin Ltd. v. CCE, Bhopal, 2011 (266) ELT 141 (T) * Ambika Engineering Works v. Union of India, 2013 (289) ELT 447 (Guj.) * Bellary Steels & Alloys Ltd. CCE, 2005 (180) ELT 343 (T) 2.3 Shri Jigar Shah has submitted a sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise. Therefore, by passing a common order in respect of all these show cause notices where the effective hearing was not granted, in our view the order is suffered from principles of natural justice. Therefore, the whole issue needs to be reconsidered after granting the sufficient opportunity of personal hearing. 5. The impugned order is set aside. Appeal is allowed by way or remand to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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