9911796707
TMI Blog2018 (9) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... 54,754/- allegedly short paid by the appellant was confirmed by the adjudicating authority and the appellate authority for which interest and penalty were imposed on it invoking extended period and the same is being challenged in this appeal. 2. Appellant was noticed to show cause about such short payment pointed out during audit and in his reply to the show cause notice dated 16.09.2016 the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper and admissible as the same is beyond the scope of show cause notice which appellant pleaded for adjustment against service tax liability. In this context it is noteworthy to refer to the judgment of the Hon'ble Supreme court passed in MIL India (2007-TIOL-30-SC-CX) wherein it has clearly been stated that it was incumbent upon the Commissioner himself to continue to exercises the power of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation to hold that the order of Commissioner (Appeals) is not in conformity to the legal position and the power confered on him. Hence, the order passed by the Commissioner (Appeals) dated 30.01.2018 in order no. NGP/EXCUS/000/APPL/684/17-18 is hereby set aside. The matter is remitted back to the Commissioner (Appeals) for fresh adjudication upon exercise of his power of adjudicating authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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