TMI Blog2019 (4) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... arged the statutory functions, exercising the powers vested under the provisions of the Act. No cross-examination of any witnesses whose statements are recorded by the adjudicating authority is sought in the present proceedings, petitioner No.2 is requesting to cross-examine himself and the adjudicating authority which is inappropriate and cannot be acceded to - the proceedings are restored to the file of the Commissioner of Central Excise and Service Tax to provide an opportunity to file reply/objections and to adduce evidence, if any, to the petitioners - petition disposed off. - W.P.Nos.34990 – 34991/2016 c/w W.P.Nos.40985 & 42354/2017 (T – RES) - - - Dated:- 26-3-2019 - MRS. S. SUJATHA J Petitioners (By Sri Joseph Kooriantha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o its customers and registered under Section 69 of the Finance Act, 1994 ( Act for short). The amount of service tax due from the petitioner No.1 from April 2013 to September 2014 was ₹ 1,93,83,000/- which the petitioner asserts has been discharged by utilising cenvat credit to the extent of ₹ 1,33,73,768 and paying ₹ 60,09,232/- by cash. It is the contention of the petitioners that even though they had discharged their service tax liability fully, the staff at Mangalore Branch filed NIL half yearly returns in Form ST-3 for the periods 01.04.2013 to 30.9.2013, 01.10.2013 to 31.03.2014 and 01.04.2014 to 30.09.2014 in their anxiety to meet the deadline fixed for filing of the said returns. However, no revised returns were f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petitions, the reliefs sought in W.P.No.34990- 991/2016 are not pressed. 6. The petitioners are issued with a show cause notice dated 19.04.2017 asking them to show cause inter alia why the services rendered by the 1st petitioner should not be considered as part of services and consequently why the amounts mentioned therein should not be demanded and recovered from the 1st petitioner along with applicable interest and penalties. The petitioners have filed reply to the said notice specifically seeking for permission to cross examine respondent No.4 (in W.P.No.40985 and 42534/2017) as well as petitioner No.2, in order to bring to light the context in which the statements were extracted from the petitioner No.2. The said request for cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and the proposed personal hearing. It was argued that denial of cross-examination of the persons concerned, whose statement would be relied on, would render the order a nullity and against the principles of natural justice. 8. The learned counsel Sri. K.V.Aravind appearing for the revenue contended that the petitioner No.2 is the Managing Director of petitioner No.1 company. The petitioner No.1 Company is represented by its Managing Director-petitioner No.2. The petitioner No.2 cannot seek permission for cross examination of himself. However the petitioners are at liberty to lead any independent evidence but the statements of the petitioner No.2 recorded inasmuch as liability to pay service tax with interest cannot be discarded with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not. The finding of the learned single Judge relegating the proprietary of adjudication decision is held not appropriate. 13. As discussed above, no cross-examination of any witnesses whose statements are recorded by the adjudicating authority is sought in the present proceedings, petitioner No.2 is requesting to cross-examine himself and the adjudicating authority which is inappropriate and cannot be acceded to. However, considering the totality of the circumstances of the case, this Court deems it fit to provide an opportunity to the petitioners to adduce any evidence to substantiate their stand. Keeping open all the rights and contentions of the parties, the proceedings are restored to the file of the Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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