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2016 (2) TMI 19 - HC - Central ExciseUtilized CENVAT Credit exceeding 20% of the amount of service tax payable on taxable output service - Tribunal directing the respondent to make payment of ₹ 3,71,501/- for the normal period along with the interest for a month's period against the total demand of ₹ 2,15,14,945/- - Held that:- Tribunal without following the statutory provisions contemplated under the Act, proceeded to direct the assessee to make the payment of ₹ 3,71,501/- towards the amount due for the normal period with interest of ₹ 4025/- for a month and closed the matter as said to have been suggested. The Tribunal proceeded to pass the order based on sentiments which is uncalled for, particularly, while adjudicating the revenue matters. In the given circumstances, we are of the opinion that it would be appropriate to remand the matter back to the Original Authority to consider the matter afresh after providing an opportunity of being heard to the parties.
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