TMI Blog2018 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... o include transportation of goods charges way back in the year 2010 itself - this Court is of the view that the impugned order has to be set aside for reconsideration - petition allowed by way of remand. - WP(C).No. 4490 of 2018 - - - Dated:- 9-3-2018 - A. Muhamed Mustaque, J. For the Petitioner : Sri. Leo George Dated this the 9th day of March, 2018 ORDER The petitioner is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. However, it appears that the petitioner did not comply the above direction for the reason that service charges were being paid by ICL. The present challenge made by the petitioner is in respect to an order passed by the Assistant Commissioner of Central Excise dated 20/10/2017. Ext.P12 is the said order. This order is passed by the same officer, who by Ext.P1 order dated 21/4/2010 directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rannuated from the service. 3. The question is whether the petitioner has to include transportation charges for levy of tax or not. An incidental question also would arise whether the petitioner is entitled to bifurcate segments of different services provided under different heads for the purpose of service tax. The main plank of the petitioner is that when service tax is being paid by ICL ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Though, that direction may not have found place in the order impugned, nevertheless, it would indicate that adjudication was not independent of direction. If an officer passed an order in a capacity on an issue, he must eschew himself from sitting on same issue in different capacity. Quasi-judicial authority should also be free from all kind of bias and prejudice while acting as an adjudicator ..... X X X X Extracts X X X X X X X X Extracts X X X X
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