9911796707
TMI Blog2024 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... emarked in paragraph 7 that no mention of the amount claimed and deposited by the appellant was in the order-in-original and, therefore, if the amount had already been deposited and such challans were produced, the service tax already deposited may be adjusted against the demand. Learned counsel for the appellant misunderstood this remark in the impugned order by the Commissioner (Appeals) to mean that the Commissioner (Appeals) has remanded the matter to the original authority. All that the Commissioner (appeals) said in the impugned order is that the order-in-original is upheld and the appeal is rejected - Learned counsel for the appellant misunderstood these remarks which were in favour of the appellant s claim that it had already deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their Grounds of Appeal the appellant has not challenged the taxability of the services rendered by them, however they have stated that the impugned order is bad in law because it has been passed after corrigendum to the Show Cause Notice dated 01.02.2013 which in turn was issued after three earlier hearings in respect of the same matter on 10.05.2012, 22.08.2012 and 05.11.2012. In order to ascertain the veracity of the contention of the appellant, I have carefully gone through the records of personal hearing as are mentioned on the body of the impugned order itself. I find that under the heading PERSONAL HEARING in para 8 of the Impugned Order the following facts are recorded: An opportunity of personal hearing was afforded to the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department to ensure that the appellant has given the opportunity to produced the relevant challans so that adjustment of the Service Tax already deposited may bade against the demanded amount. The concerned division/range office-is-accordingly directed to do the needful and make an official communication with the appellant in this regard. Except for the verification, the observation made in the impugned order do not need any intervention. 8. In view of the foregoing discussions the impugned order is upheld and the appeal filed by the appellant is rejected. 4. A perusal of the above clearly shows that the Commissioner (Appeals) did not remand the matter to the original authority but upheld the order of the original authority. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued after three earlier hearings in respect of the same matter on 10.05.2012, 22.08.2012 and 05.11.2012. (B) That the show cause notice in respect of the same matter cannot be issued again and again. The Asst. Commissioner of Central Excise, Bhiwadi, Alwar, Rajasthan should have passed his order within 30 days at the most after the first personal hearing dated 10.05.2012. (C) That even the first show cause notice dated 13.03.2012 is barred by the period of limitation because the period covered by it is from April 2009 to 3rd March 2011 which is beyond done year from the date of show cause notice. (D) That the impugned order is perverse in nature and contrary to the evidence on records which is bad in law and deserves to be deleted entirely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest. He remarked in paragraph 7 that no mention of the amount claimed and deposited by the appellant was in the order-in-original and, therefore, if the amount had already been deposited and such challans were produced, the service tax already deposited may be adjusted against the demand. 14. Learned counsel for the appellant misunderstood this remark in the impugned order by the Commissioner (Appeals) to mean that the Commissioner (Appeals) has remanded the matter to the original authority. All that the Commissioner (appeals) said in the impugned order is that the order-in-original is upheld and the appeal is rejected. However, if any amount was deposited, it should be adjusted against the demands and that the appellant should be give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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