TMI Blog2019 (7) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with a direction to pass the order after giving a reasonable opportunity of hearing to the Appellants to present their case - appeal allowed by way of remand. - Service Tax Appeal No. 88362 of 2018 - FINAL ORDER NO. A/86198 / 2019 - Dated:- 4-7-2019 - MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri Durgesh Nadkarni, Advocate for the Appellant Shri S.B. Mane, Asst. Commissioner,Authorised Representative for the Respondent ORDER This Appeal has been filed against Order-in-Appeal No. PK/383/MC/2018 dated 09/05/2018 passed by the Commissioner of GST Central Excise (Appeals), Mumbai. 2. The Appellant are registered for payment of service tax under business auxiliary service, business suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, which is in issue in the instant appeal, demanding Cenvat credit amount of ₹ 9,69,657/- for the period 2011-12 alongwith interest and penalties. The said show cause notice dated 19/04/2012 was adjudicated vide Order-In-Original dated 24/05/2013 by which the aforesaid demand of service tax of ₹ 9,69,657/- confirmed alongwith interest under Section 75 ibid and penalty under Section 78 ibid. 3. I have heard learned Counsel for the Appellant and Learned Authorised Representative on behalf of Revenue and perused the record. Learned Counsel submitted that before the Commissioner, the personal hearing was held on 13/09/2017 whereas impugned order was passed by the Learned Commissioner on 27/04/2018 i.e. after a delay of sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying it three times without explaining how it worked out and, therefore the same is totally illegal and in violation of the principle of natural justice. On the other hand, Learned Authorised Representative appearing on behalf of Revenue reiterated the findings in the impugned order and prayed for dismissal of Appeal. He submitted that opportunities were granted to the Appellant by the original authority as well as Appellate Authority but the Appellant failed to produce the document and rather they did not even appear for personal hearing before the adjudicating authority. 4. I have gone through the letter as well as the Additional written submissions dated 29/09/2017 filed by the Appellant before the learned Commissioner, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable period but that itself cannot be a ground to set aside the order unless, the Appellant is put to prejudice on account of the delay. However, I am not inclined to test the correctness of the order on the ground of the delay, since I am of the opinion that the impugned order is not sustainable due to failure on the part of learned Commissioner to take into consideration the Additional written submission filed by the Appellant. Thus, considering the peculiar facts and circumstances of the case and without commenting upon the merits of the case, I am remanding matter to the adjudicating authority for de novo adjudication with a direction to pass the order after giving a reasonable opportunity of hearing to the Appellants to present their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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