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Commissioner of Service Tax, Chennai Versus M/s Intertouch Metal Buildings Pvt Ltd

2016 (3) TMI 163 - CESTAT CHENNAI

Reversion of Adjudication order - Overall aspects of the execution of work not look into - Held that: the order of quasi-judicial Adjudicating Authority should be based on material facts and tested by evidence to make application of law thereto. As, .....

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testing any of such facts with evidence to apply law. - ST/00243/2012 - Final Order No. 41446/2015 - Dated:- 15-10-2015 - D N Panda, Member (J) And R K Singh, Member (T) For the Appellant : Ms Indira Sisupal For the Respondent : Mr N K Bharat Kumar, .....

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r unreasonably without looking into overall aspects of the execution of the work. He acted on erroneous belief. 2. Respondent supports order of learned Commissioner (Appeals). 3. Heard both sides and perused the records. 4. The proposition of Revenue .....

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. It is pertinent to mention that order of quasi-judicial Adjudicating Authority should be based on material facts and tested by evidence to make application of law thereto. Such a process not being followed, order of both the authorities do not get .....

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vide copy of the work orders/contract to the Authority in respect of each work mentioned in para 4.1 of the appellate order for his thorough examination. It shall not seek any adjournment unreasonably but shall also provide all details of use of the .....

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