2019 (5) TMI 600

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....lant Through: Ms. Sonu Bhatnagar, Senior Standing Counsel with Mr. Vaibhav Joshi, Ms. Anushree Narain, Advocate   Respondent Through: None.   O R D E R C.M. Appl. No. 17373/2019 (condonation of delay) For the reasons stated in the application, the same is allowed and the delay in filing the appeal is condoned. Application stands disposed of. SERTA 13/2019 & CM Appl. 17372 ....

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.... a sub-contractor - as regards the barracks and consequentially (2) the principle of unjust enrichment (section 11B) would apply. The CESTAT noticed that the Commissioner had not considered the fact that to apply Section 11B, no notice or separate hearing is granted to the assessee. On this ground as well as on the ground of the question of limitation could not have arisen in this case....

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.... completely illogical and could have been the only ground on which the CESTAT could have set aside the refusal. This court is also of the opinion that the CESTAT's view that separate show cause notice is necessary under Section 11B is in consonance with the principle of fairness. If a general show cause notice is issued, invoking Section 11, there is no automatic assumption that the assessee would....