Custom, Excise & Service Tax TribunalSar Parivahan P. Ltd vs Commissioner Of Central Excise, Raigad on 27 April, 2015IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI 


Application No.  
ST/S/96243/14
- Mum
In

Appeal No.
ST/88291/14
- Mum

 (Arising out Order-in-Original No. 194/MAK (914) COMMR/RGD/2013-14 dated 27.03.2014 passed by the Commissioner of Central Excise, Raigad)


For approval and signature:
Honble Mr. M.V. Ravindran, Member (Judicial)
Honble Mr. P.S. Pruthi, Member (Technical)

1. Whether Press Reporters may be allowed to see        	  No  
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?

2.	Whether it should be released under Rule 27 of the             No	CESTAT (Procedure) Rules, 1982 for publication
	in any authoritative report or not?

3.	Whether Their Lordships wish to see the fair copy                 Yes	 
	of the Order?

4.	Whether Order is to be circulated to the Departmental        Yes	 
	authorities?


Sar Parivahan P. Ltd.
Appellant

          Vs.


Commissioner of Central Excise, Raigad
RespondentAppearance:Shri Mihir Deshmukh, Advocate for the appellant
Shri  D. Nagvenkar, Addl. Comm.(AR) for the respondent

CORAM:Honble Mr. M.V. Ravindran, Member (Judicial)
   Honble Mr. P.S. Pruthi, Member (Technical)
   
   
Date of hearing  :   27/04/2015
Date of decision :   27/04/2015

       O R D E R No:..Per:   M.V. Ravindran:When this stay petition was called out, we find the issue needs reconsideration by the Adjudicating Authority.  Accordingly, noting that the appellant has already deposited almost the entire tax liability, we waive the condition of pre-deposit of balance amount involved and take up the appeal for disposal.2. On perusal of the records, we find strong force in the contention in the counsel that the appellant was handicap in filing the reply before the Adjudicating Authority as they have been claiming that they have not received the copy of the show-cause notice.  Though the Adjudicating Authority records that the show-cause notice was sent by Registered post AD to appellants Kolkata address and there being an acknowledgment card, we find that it would have been in the interest of justice that the Adjudicating Authority could have served a show-cause notice to the appellant and directed him to file a reply.  Suffice to say that without considering the defence that will be raised in the show-cause notice, the impugned order is passed in violation of principles of natural justice.  We direct the Commissioner, Raigad to serve a copy of the show-cause notice to the appellant representative within three weeks of the receipt of the certified copy of this order and direct the appellants counsel to file a reply within four weeks after receipt of the show-cause notice.  The Adjudicating Authority on receipt of such a reply to the show-cause notice shall pass an order on merits, after following the principles of natural justice.3. We direct that the appellant should not seek a refund of the amount deposited during the investigation proceedings.4. Appeal is disposed of as indicated hereinabove.(Dictated in Court)

(P.S. Pruthi)
(M.V. Ravindran)
Member (Technical)
Member (Judicial)

//SR3