2018 (11) TMI 849

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....by the Commissioner of GST & Central Excise (Appeals), Nagpur-I is being challenged before this Tribunal on the ground of violation of principles of natural justice for not providing it an opportunity of being heard. 2. Factual back-drop of the case is that the appellant is a registered works contract service provider, providing also 'Manpower Requirement Agency' services and during the course of....

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....acknowledgement dated 23.11.2011 which appellant has been disputing, dismissed the appeal. Hence the appeal before this Tribunal. 3. In its memo of appeal and during the course of hearing of the appeal, the Learned Counsel for the appellant submitted that department is resorting to unfair practise by way of producing forged documents, on which Commissioner have placed his reliance. He questioned ....

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....dia (P) Ltd. Vs. CCE, Delhi-IV - 2013 (290) ELT 696 (Tri.- Del.) (e) Tara International Vs. CC (Exp) Mumbai - 2009 (245) ELT 593 (Tri.-Mumbai) (f) Mysore Calcidies & Chemicals Pvt. Ltd. - 2006 (196) ELT 306 (Tri.-Chennai) 4. Learned AR for the Department, in response to such submission, supported the reason and rationality of the order passed by the Commissioner (Appeals) and stated that ful....

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....e for the hearing before the Adjudicating Authority. Therefore, the appellant's stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis. Commissioner (Appeals) could have provided him an opportunity of being heard to ensure the natural justice and it is well within his jurisdiction to do so, since Section 35(A)(3) empowers the ....