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TMI Blog2023 (11) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ha Wadhwa, Advocates for the appellant Shri Rajeev Kapoor, Authorised Representative for the department ORDER This appeal seeks the quashing of the order dated 30.03.2017 passed by the Commissioner of Service Tax, New Delhi-II [the Commissioner]. The order seeks to disallow CENVAT credit and also orders for recovery of service tax with penalty and interest. 2. A perusal of the order shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to the attention of the concerned persons and so the appellant could not appear on the said dates. 4. Though, learned counsel for the appellant submitted that the issues can be decided by the Tribunal, but in our considered opinion it would be appropriate to remand the matter to the adjudicating authority to decide these issues in the first instance as we are satisfied that not only had the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 338/2021 & CM APPL. 19962/2021 decided on 16.08.2023] to submit that the impugned order deserves to be set aside as there is a delay of 5 years in adjudicating the show cause notice. 7. In our opinion, this is also a matter which can be raised by the appellant before the adjudicating authority. 8. Thus, for the reasons stated above, the impugned order dated 30.03.2017 deserves to be set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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