Custom, Excise & Service Tax Tribunal
Cst, Delhi vs Indian Sugar Exim Corpn. Ltd on 28 February, 2011
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,DB Date of Hearing: 28.2.2011 Date of decision: 28.22011 Service Tax Stay Appn. No. ST/S/1622/10 in Service Tax Appeal No.ST/848/10 [Arising out of Order-in-Appeal No.148/ST/D-II/2010 dated 5.4.2010 passed by the Commissioner (Appeals), Central Excise, Delhi-I]. CST, Delhi Appellant Vs. Indian Sugar Exim Corpn. Ltd. Respondent
Present for the Appellant :Shri.Sumit Kumar, SDR Present for the Respondent:None Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr. Rakesh Kumar, Technical Member ORDER NO. _______________ DATED: 28.2.2011 PER: D.N.PANDA Primarily we have noticed that natural justice was violated for which the assessee deserves consideration. When the matter goes to the root and violation of natural justice is incurable at the appellate stage, we are of the firm view that the assessee deserves a hearing before Adjudicating Authority.
2. Once the aforesaid conclusion is reached by us, we dismiss the stay application of Revenue as well as dismiss the appeal.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER Anita