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2015 (12) TMI 1055 - PUNJAB AND HARYANA HIGH COURT

2015 (12) TMI 1055 - PUNJAB AND HARYANA HIGH COURT - 2016 (332) E.L.T. 49 (P & H), 2016 (41) S.T.R. 587 (P & H) - Demand of service tax - waiver of pre-deposit - No detailed reasons have been given on the issues regarding the jurisdiction of the adjudicating authority and whether the service provided by the petitioner was labile to service tax - Violation of principle of natural justice - Held that:- Impugned order has been passed by respondent No.3 without considering the overall material on re .....

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sidering the reply filed by it against the original notice Annexure P- 3 before the Commissioner of Service Tax, New Delhi, by calling the complete record from there, within three months from the date of receipt of certified copy of this order - Appeal disposed of. - CWP No. 12952 of 2015 - Dated:- 3-9-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Petitioner : Mr. Suman Jain, Advocate For The Respondents : Mr. Sukhdev Sharma, Advocate Ramendra Jain, J. 1. The petitioner prays f .....

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r Section 35F of the Central Excise Act, 1944 (in short, the Act ) for filing appeal before the Tribunal has been made. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a company registered under the Companies Act, 1956 by the name and title of M/s Himalaya Construction Company (P) Limited located at New Delhi. Respondent No.2 is the Chief Commissioner of Central Excise, Delhi Zone who has jurisdiction over the Com .....

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3 vide order dated 8.4.2015, Annexure P.2 ordered recovery of ₹ 2,40,12,098/- as service tax, ₹ 4,80,241 as education cess plus ₹ 240,095/- as SHE cess and penalty of ₹ 2,47,32,434 arising out of the show cause notices dated 15.10.2012, Annexure P.3. According to the petitioner, the order had been passed ex parte and without considering its reply. As per provisions of the Act, the petitioner had right to file appeal to the Tribunal. However, by amendment to section 35F of .....

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23.9.2014 informed the petitioner that the Chief Commissioner through his order dated 14.8.2014 had transferred the said two cases to the Commissionerate of Central Excise and Service Tax Panchkula and thus the jurisdiction for adjudication of the case had been taken away from the Commissioner of Service Tax, Delhi. The third and fourth show cause notices for ₹ 98,95,590/- and ₹ 3,96,14,945/- to the petitioner dated 22.5.2014 and 28.5.2015 were issued being answerable to the Commissi .....

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ourt through the instant writ petition. 3. We have heard learned counsel for the parties. 4. Learned counsel for the petitioner submitted that respondent No.3 passed the impugned order dated 8.4.2015, Annexure P-2, without considering the material on record and giving full opportunity of hearing to the petitioner. 5. Learned counsel for the respondents on the other hand supported the impugned order. 6. A perusal of the impugned order shows that it has been passed by respondent No.3 without consi .....

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requires recording of reasons and requirement of passing a reasoned order by an authority whether administrative, quasi judicial or judicial, had laid down as under:- 51. Summarizing the above discussion, this Court holds: a. In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to .....

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as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. Reasons facilitate the process of judicial review by superior Courts. h. The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the life blood of judicial decision making justifying the principle that reason is the soul of justice. i. Judicial or even quasi-judicial op .....

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