Custom, Excise & Service Tax Tribunal
United India Insurance Co. Ltd vs Cce, Ltu, Chennai on 6 April, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI ST/S/40653/14 & ST/40464/2014 (Arising out of Order-in-Original No. 473/2013 dated 13.12.2013, passed by the Commissioner of Customs (Appeals), Chennai). United India Insurance Co. Ltd. : Appellant Vs. CCE, LTU, Chennai : Respondent
Appearance Shri S. Muthuvenkataraman, Adv., For the applicant Ms. Indira Sisupal, AC (AR) For the respondent CORAM Honble Shri D.N, PANDA, Judicial Member Honble Shri R. PERIASAMI, Technical Member FINAL ORDER No. 40360 / 2015 Date of Hearing/Decision: 06.04.2015 Per: D.N. Panda Although we had passed the order on 31.12.2014 for proper reconciliation of the dispute before the authority below, report has not come out from that authority. Therefore, keeping this appeal pending in this forum shall not serve its purpose. Accordingly, dispensing the pre-deposit, matter is remanded to the original authority to grant proper opportunity to the appellant to lead its defence both on facts and law. All questions on facts and law are open to the assessee in the course of re-adjudication.
2. We hope that the authority shall give due regard to the process of natural justice to pass a reasoned and speaking order. At this stage, the Ld. Counsel says that the appellant is not governed by the jurisdiction of LTU. It is subjected to adjudication by the jurisdiction of Service Tax Commissioneratein Chennai. As per the submission of ld. Counsel, the appropriate original authority shall exercise jurisdiction to carry out the aforesaid direction.
3. In the result, both the stay application and the appeal are disposed of in the manner indicated above.
(Order dictated and pronounced in the open Court)
(R. PERIASAMI) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
BB
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