2014 (1) TMI 566

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..... xit, DR PER : G Raghuram Heard. While considering the stay application we consider it appropriate to dispose of the substantive appeal itself, as we discern a fatal flaw in the impugned adjudication order. We therefore waive the requirement of pre-deposit and dispose of the appeal after hearing ld. Consultant Sh. R. Murlidharan for the appellant/ petitioner and ld. DR Shri Govind Dixit for the R .....

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..... ser fee; migration user fee; aphis user fee; and passenger facility fee, collected by various authorities in United States and air passenger duty collected by Revenue and Custom Department; air passenger duty collected by Custom and Excise Department and passenger fee collected by the airport authorities of U.K. Passenger service fee collected by Airport Authority of India were also claimed for ex .....

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..... ee predicated upon a statutory rule, amounts to abdication of adjudicating responsibilities and derogates from the functional responsibilities of adjudication. The adjudication order is perverse and invites invalidation. 5. We therefore quash the order-in-original No. 190/GB/2012 dated 27.12.2010 passed by the Commissioner of Service Tax, New Delhi and remit the matter for de novo consideration b .....

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