Custom, Excise & Service Tax Tribunal
M/S. Ajay Girdhar vs Cst, Delhi-I on 27 December, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Service Tax Appeal No. 56523/2013-ST[SM]
Service Tax Stay Application No. 56995/2013
[Arising out of Order-In-Appeal No. 340/ST/DLH/2012 dated 27.12.2012 passed by CST, Delhi]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
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Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
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Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
M/s. Ajay Girdhar Appellant
Vs.
CST, Delhi-I Respondent
Coram: Honble Ms. Archana Wadhwa, Judicial Member Appearance:
Shri Ankit Mangla, Advocate for the Appellants Shri R.K. Mishra, AR for the Respondent Date of Hearing: 27.12.2013 FINAL ORDER NO._58703/2013_ Per Ms. Archana Wadhwa:
Counsel to the party presented that they have neither received the show cause notice nor Order-in-Original. He further submitted that assessee was granted personal hearing on 20.9.2012, 28.9.2010 and 08.9.2012, but they have not received any communication in this regard. He also submitted that they have filed application for updating their permanent correspondence address on 10/7/2007.
2. The appellant visited the office and requested to provide him the copy of the show cause notice dated 07/10/2005 as well as the Order-in-Original dated 08.10.2010.
3. The appellant requested the department to update his permanent as well as correspondence address so as to read as A-2/25, Jeevan Jyoti Appartments, Sandesh Vihar, Pitampura, Delhi instead of the erstwhile address i.e. A-4/8, Jeevan Jyoti Appartments, Sandesh Vihar, Pitampura, Delhi.
4. It is seen that at the time of disposal of the stay, revenue was directed to conduct enquiry and to confirm that the show cause notice and order in original adjudicating have been duly served. On matter being called today a report of the Deputy Commissioner stands placed before the Tribunal indicating the dispatch number etc. under which the documents were sent to the appellant. However, learned DR fairly agrees that the same were sent at the old a dress.
5. In view of the above, I set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision, after giving an opportunity to the appellant to put forth their defence pleas. The appellant would procure copy of the show cause notice from the revenue and would co-operate with the adjudicating authority so as to finalize the dispute as early as possible.
(Pronounced in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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