2018 (10) TMI 1475 – CESTAT NEW DELHI – TMI – Principles of natural justice – It has vehemently been argued that the adjudication order for the subsequent period under the impugned Order-in-Original has also been dealt in the similar manner without any application of mind – Held that:- The impugned Order-in-Original has not appreciated and considered the submission made by the appellant properly. All the submissions which have been made by the appellant in their written submissions as well as during personal hearing have not been dealt with properly and legally – it is proper to remand back the impugned Order-in-Original for fresh adjudication – appeal allowed by way of remand. – Service Tax Appeal No. 52817/2015-Cus(DB) – ST/A/53112/2018-CU[DB] – Dated:- 24-9-2018 – Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Sandeep Mukherjee, CA for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER Per C L Mahar: The brief facts of the matter are that t
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penalty under Section 78 of the equal amount has also been imposed. The appellants are before us against the above-mentioned Order-in-Original. 2. At the outset, it has been submitted by learned Advocate that appellants provide various training programmes under the welfare schemes of Central/State Governments, like PMRY, PMREGP, MRGSET. They are also providing computer training, franchise network, manpower supply to various organizations. They are also involved in the digitalization of different data of the State Government departments. They are also involved in providing education in collaboration with various Universities to various needy and poor sections of the society. 3. It has further been added by the learned Advocate that the whole demand has been confirmed by the adjudicating authority only on the basis of the figures taken from their annual financial statements and the submissions made by the appellant during the course of hearing as well as in their written submissions have
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matter has been remanded back to the Tribunal on the similar grounds and, therefore, they were in agreement that the matter to be re-adjudicating by the original authority appreciating the submissions of the appellants properly. 6. Having heard both the sides, we find that the impugned Order-in-Original has not appreciated and considered the submission made by the appellant properly. All the submissions which have been made by the appellant in their written submissions as well as during personal hearing have not been dealt with properly and legally, and, therefore, we think it proper to remand back the impugned Order-in-Original for fresh adjudication. We also direct the appellant to submit all the required documents before the original adjudicating authority for fresh decision. It is also expected from the adjudicating authority that proper opportunity shall be given to the appellant to present their case. 7. Accordingly, we set-aside the Order-in-Original and remand back the matter
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