2018 (2) TMI 1051

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran This appeal is against order dated 31/01/2012 of Commissioner of Central Excise (Appeals), Delhi - III. The appellant is engaged in the business of tour operation and were registered with the Department to pay service tax as a tour operator. The dispute in the present appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....protest on 06/03/2009. On appeal, vide the impugned order the original order was confirmed. 3. The learned Counsel for the appellant vide his letter dated 25/12/2017 submitted that the case can be decided based on the arguments made in the appeal without need for a personal hearing to the appellant. He also submitted written note alongwith copies of case laws to support the appeal. 4. We hav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the appellant never received any such communication. The appellant brought the fact to the notice of the Counsel who vide letter dated 16/12/2011 made a request to the Commissioner (Appeals) for an adjournment of the hearing. It was clearly mentioned that due to pre-occupation with a case in Madras High Court, the Counsel could not appear for the hearing at New Delhi. The appellant is in possess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... note that the impugned order as it stands cannot be sustained. The appellants made elaborate submissions on each one of the points now in dispute and we note there are clear judicial pronouncements covering at least two of these disputes. These were not considered by the lower authorities. Some judicial pronouncements are subsequent to these orders. While setting aside the impugned order and remi....