Custom, Excise & Service Tax Tribunal
M/S My Car Pvt. Ltd vs Commissioner Of Central Excise, Kanpur on 5 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. ST/48/2012-CU[DB] (Arising out of Order-in-Appeal No. 207-ST/APPL/KNP/2011 dated 21/09/2011 passed by Commissioner of Central Excise, Service Tax & Customs (Appeals), Kanpur) M/s My Car Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Kanpur Respondent
Appearance:
Absent on call for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 05/01/2018 Date of Decision : 05/01/2018 FINAL ORDER NO. 70111/2018 Per: Archana Wadhwa
Nobody appeared for the appellant. Accordingly, we have heard the learned DR and have gone through the impugned order.
2. The short issue required to be decided is as to whether the appellant is liable to pay the service tax on reimbursement of warranty parts claim and commission on extended warranty paid by the MUL to the appellant, who is authorizes dealer of M/s Maruti Udyog Ltd. The Commissioner (Appeals) has not extended benefit by observing that the appellants have not placed any evidence on record to show that the spare parts have discharged VAT as well as sale tax liability.
3. We find from the impugned order that the appellant did not appear before the Commissioner (Appeals) and the order is an ex-partee order. We are of the view that the appellant should be given an opportunity to contest the findings of the authorities below, for which purpose we set aside the impugned order and remand the matter to Original Adjudicating Authority for doing the needful. Needless to say that the appellant would be given an opportunity to put forth their case. (Dictated and pronounced in Court) Sd/- Sd/-
Anil G. Shakkarwar) Member (Technical) (Archana Wadhwa) Member (Judicial) Ankit 1 2 APPEAL No. ST/48/2012-CU[DB]