2014 (2) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is an appeal filed by the appellant-Union of India (Commissioner of Central Excise and Customs) under Section 35G of the Central Excise Act against the common Final Order Nos. 153-162/2006-SM(BR), dated 18-1-2006 passed in Appeal Nos. ST/93/04-NB(S), ST/74/05-NB(S) & ST/41 to 43/005-NB(S) by the Member (Judicial) of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 4. By the impugned order, the learned Member of the Tribunal dismissed the appeal filed by the Commissioner of Central Excise and Customs and affirmed the order passed by the Commissioner (Appeals). 5. So the question that arises for consideration in this appeal is whether the Tribunal was justified in dismissing the appeal filed by the Commissioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n in all the appeals as follows : "I have gone through the grounds of appeal, submissions at the time of hearing and all other evidence on record. I find that the matter is no longer res integra. It is covered by the Tribunal decision in the case of L.H. Sugar Factories Pvt. Ltd. (supra). The Tribunal has elaborately dealt with the effect of introduction of Section 71A of the Finance Act, 2003 and also Section 73 of the Finance Act, 1944 as amended by the Finance Act, 2003 and held that the liability to file return is cast on the providers of such services only under Section 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. This being the position, a show cause notice issued to the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... even narrate the facts of the case as to what was the factual controversy which arise in this case and how it was dealt with first by the adjudicating authority, then, by the Commissioner (Appeals) and then by the Tribunal. In other words, we do not find mention of any facts in the impugned order. The impugned order in fact starts with the submission of the parties urged. 9. In order to appreciate the issues involved and the submissions urged by both the parties, the least that was expected was that at least bare facts of the case could have been stated in the impugned order. It is only then one could have appreciated the arguments urged in support of the respective contentions. 10. This Court as an Appellate Court cannot c....