TaxTMI 
TaxTMI 
2018 (6) TMI 1254
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....tion of principles of natural Justice. The relied upon documents were not available made available to the appellant. As the appellant had not been provided upon documents by the court below, no reply to the show cause could be filed. The Original Authority have passed practically ex parte order in clear violation of principles of natural Justice. Thus they were not given proper opportunity for hearing and for explaining the case. 2. The loaded counsel for the appellant/assessee,Mr Santhanam further points out that the appellant had relied upon the judgement of the jurisdictional Rajasthan High Court in the case of PGO Processors Pvt. Ltd. Vs. Commissioner of Central Excise -2000 122 ELT 26 (Rajasthan), wherein the Hon'ble High Court al....
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....y endorse the aforesaid view." 3. The ld. counsel further states that reliance on the ruling of the Hon'ble Rajasthan High Court in PGO Processors Pvt. Ltd. is evident from para-2 of the brief synopsis and submissions of the appellant, submitted at the time of conclusion of the hearing of the appeal. Although this Tribunal took notice of the ground of natural Justice in para- (2a) of its order but in para-7 of its order, it has been observed that the SCN only referred to statements given by the General Manager and Director of the appellant apart from the bank's statements of the appellant. Certain calculation sheets were also referred for quantification of service tax. This Tribunal ignoring the ruling of the Hon'ble Rajasthan High....
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..... Accordingly the ld. Counsel states that there have been a mistake of facts by this Tribunal in appreciating the facts on record and further, this Tribunal also erred in not considering the ruling of the jurisdictional High Court in the case of PGO Processors supra. Accordingly, the ld. Counsel prays for allowing this misc. application, recall of the Final Order dated 01/01/2017 and to pass an appropriate order, in the interest of Justice. 5. Heard learned AR for Revenue, who has supported the Final Order of this Tribunal and he also submitted that the Hon'ble Tribunal while giving the Final order has recorded the contention of the appellant in para-2 including the Ground of Violation of Principles of Natural Justice. The grounds of Princ....
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....lished by the long drawn process of reasoning or where two opinions are possible. Specific reliance is placed on the findings of Hon'ble Supreme Court in the case of CCE, Calcutta Vs. A.S.C.U. Ltd. [2013 (151) ELT 484 (SC)]. 8. Further reliance is also placed on the very recent judgement of Hon'ble CESTAT while disposing of the MA for ROM in the case of CCE, Dehradun Vs. M/s.Balaji Action Builwell (Misc. Order No.50231/2018) (copy enclosed). Specific reference is drawn to para-6 and 9 of the order. 9. Having considered the rival submissions, Final Order and the facts on record, we are satisfied that in the impugned order-in-original, which are been passed ex parte, the learned Commissioner did not provide the relied upon documents and fur....