TMI Blog2015 (9) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... thority did not even devote a single sentence to analyze the service rendered by the appellant with a view to arriving at a finding that the said service fell under the category of cargo handling service. Thus, we find the orders-in-original nonspeaking; that apart, the appellants' contention that they had not received any show cause notice has also not been dealt within is the impugned order-in-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were rejected taking recourse to Rule 5 of Central Excise (Appeals) Rules 2001 on the ground that the adjudicating authority did not have an opportunity to examine the grounds which were before him, i.e., Commissioner (Appeals). 2. We have perused the case records. We find that the 1st ground which was taken by the appellants before the Commissioner (Appeals) was that they did not receive any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered by the appellants fell under the category of cargo handling service. The discussion /findings portion of a typical order-in-original is reproduced below to demonstrate this fact: I have carefully gone through the case file, allegation made in the Show Cause Notice, facts available on records and provisions of law having bearing on the issue. I find that the basic issue to be decided befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter-V of the Finance Act, 1994 are required to get registered themselves and required to assess their taxable value, i.e., the value of service provided themselves to be declared in their ST-3 Returns filed under Section 70. I find that the party did not bother to abide by the laws, and wilfully suppressed their activity intentionally, by not obtaining registration and not paying service tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been dealt within is the impugned order-in-appeal and if true, the orders-in-original / the impugned orders-in-appeal would be liable to be set- aside as having been issued in violation of the principles of natural Justice. 4. In the light of the above discussion, we waive the requirement of pre deposit and remand the cases to the primary adjudicating authority for de-novo adjudication afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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