TMI Blog2018 (10) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... rder has been passed without affording an opportunity of hearing. The impugned order which is passed in complete violation of the principles of natural justice and without considering the facts and the grounds of appeal is liable to be set aside - case remanded back to the Commissioner (Appeals) to pass a De novo order after considering the facts and the grounds of appeal and after affording an opportunity of hearing to the appellant - appeal allowed by way of remand. - ST/21099/2018-SM, ST/21100/2018-SM - 21608-21609/2018 - Dated:- 12-10-2018 - Mr. S.S Garg, Judicial Member For the Appellant : Mr. Harish Bindumadhavan, Advocate For the Respondent : Mrs. Kavita Podwal, Superintendent (AR) ORDER PER: S.S GARG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imaging conductor. Appellant entered into an agreement with Micron Technology Inc., USA on 12th July 2006 for rendering software development and technical and general services. Appellant has also entered into an agreement with Micron Semiconductor Asia Pvt. Ltd., Singapore for providing Marketing and Sales support services whereby the appellant promotes and markets the products of Micron Technology USA and Singapore. According to the appellant the services rendered by the appellant fall in the category of Information Technology Software Service and Marketing and Sales Support Services fall under the category of Business Auxiliary Service . Appellant filed refund claims as per provisions of Rule 5 of Cenvat Credit Rules 2004 read wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the refund and rejecting a part of the refund. He further submitted that the impugned order discusses general principle pertaining to refund claim and related proceedings, the impugned order merely provides generic guidelines to the Department as to how to adjudicate refund matter. He further submitted that the Order-in-Original has also travelled beyond the allegation in the show-cause notice and therefore not sustainable in law. He further submitted that the impugned order is non-speaking to the extent as the learned Commissioner (Appeals) has neither reasoned the facts provided by the appellant nor provided valid and reasonable reasons in arriving at the conclusion for specific reasons. In support of his submission, he relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons and without considering the facts involved in the case. Further I find that the Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case. Further I also find that the impugned order has been passed without affording an opportunity of hearing. I also find that in view of the various decisions relied upon by the appellant cited supra, I am of the view that the impugned order which is passed in complete violation of the principles of natural justice and without considering the facts and the grounds of appeal is liable to be set aside and I do so. After setting aside the impugned order, I remand back the case to the Commissioner (Appeals) to pass a De novo order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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