9911796707
TMI Blog2024 (2) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Shri Vishwa Jeet Saharan , Authorized Representative - for the Respondent ORDER Binu Tamta The present appeal has been filed challenging the Order-in-Appeal No. DDN-EXCUS-APPL-245-22-23 dated 16.03.2023, whereby the Commissioner dismissed the appeal on account of failure of the appellant to make the pre-deposit under Section 35F of the Central Excise Act, 1944 read with Circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period April 2016 to March 2017. It appears that the appellant had not filed any reply to the show cause notice and the matter was placed for adjudication, when despite notice for personal hearing, the appellant did not appear and the matter was taken up ex-parte on the basis of the show cause notice and the relied upon documents thereto. The adjudicating authority observing that in the absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt gate way portal 'CBIC' (ICEGATE) E-payment, operational with effect from 01.07.2019 onwards and subsequently reiterated vide instruction dated 28.10.2022 issued by the CBIC. The appeal was rejected on the ground that the same is not accompanied by a proof evidencing that the appellant had deposited 7.5% of duty demanded or penalty imposed through the new revised procedure. 3. The learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax returns as the details which are filed under the Income Tax returns are different from the returns that have to be filed in terms of the service tax. He referred to the decision of the Tribunal in Alpa Management Consultants (P) Ltd. Vs. CST, Bangalore - 2007 (6) STR 181 (T) where it was held that service tax cannot be recovered based on the returns shown in the Income Tax returns, as the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority in the absence of the documents to be placed by the appellant nor the appellate authority has considered the issue on merits, it would be just and appropriate that the matter is remanded to the adjudicating authority to consider the same on merits and decide the issue in the light of the decisions referred by the superior forums. The appellant is at liberty to raise all the poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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