TMI Blog2023 (9) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... olved on facts and law and pass a speaking order afresh. The learned Commissioner shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter - the appeal is restored before the learned Commissioner for a decision on merits - appeal disposed off. - SHRI P. DINESHA, MEMBER (JUDICIAL) AND SHRI M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Joseph Prabhakar, Advocate for the Appellant Shri Harendra Singh Pal, AC (AR) for the Respondent ORDER This appeal is filed by State Bank of India against Order in Original No. 26/2010 dated 27.12.2010 passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority confirmed the proposals in the Show Cause Notice and adjusted the amount already paid by the appellant towards demand. Equal penalty under sec. 78 of the Finance Act, 1994 was also imposed. Aggrieved against the said order, the appellant is before this Tribunal. 3. Shri Joseph Prabhakar, learned counsel appeared for the appellant and Shri Harendra Singh Pal, learned Assistant Commissioner (AR) appeared for the Revenue. 4. Learned Counsel for the appellant submitted that the appellants with respect to servicing EPF accounts was performing the activities as a statutory agent of the Reserve Bank of India under section 45 of the Reserve Bank of India Act, 1934, for which they were receiving a commission. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Canara Bank (supra) which came to be delivered after the issue of the impugned order. We hence deem it proper to remand the matter back to the Original Authority to examine all the issues involved on facts and law and pass a speaking order afresh. 6. The learned Commissioner shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter. The appellant should also co-operate with the Original Authority and submit facts/ law to show that they were acting as a statutory agent of the Reserve Bank of India in the matter and that their principal, if it performed this activity, was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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