TaxTMI 
TaxTMI 
2019 (6) TMI 1072
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....er to enable the petitioner to file its detailed reply against the show cause notice dated 10/1/2018 in the interest of justice. (d) YOUR LORDSHIPS BE PLEASED pass such other and further orders, which may be deemed fit in the interest of justice." 2. The subject matter of challenge is the order passed by the Commissioner of Central Goods and Service Tax, Kutch Commissionerate, Gandhidham-Kutch. The operative part of the impugned order reads thus: "ORDER (i) I confirm the total Service Tax demand of Rs. 30,32,35,954/- (Rs. Thirty Crore Thirty-Two Lakhs Thirty-Five Thousand Nine Hundred Fifty-Four Only) as per Annexure-B of the SCN, against the services provided by Noticee during the aforesaid period 2011- 12 to 2016-17. (ii) I confirm to recover the short paid Service Tax of Rs. 16,24,32,578I-, (Rs. Sixteen Crore Twenty-Four Lakhs Thirty-Two Thousand Five Hundred Seventy- Eight Only) [including Education Cess and Secondary & Higher Secondary Education Cess as applicable], detailed in Annexure-B of the SCN [after consideration of Cenvat Credit of Rs. 3,36,52,205/- (Rs. Three Crore Thirty-Six Lakhs Fifty-Two Thousand Two Hundred Five Only) and e-payment of Rs. 10,71,51,171....
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....e Act reads thus: "Appeals to Appellate Tribunal. "86. (1) [Save as otherwise provided herein, an assessee] aggrieved by an order passed by a [Principal Commissioner of Central Excise or] Commissioner of Central Excise under [section 73 or section 83A or] [****], or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such order [within three months of the date of receipt of the order]. [Provided that where an order, relating to a service which is exported, has been passed under section 85 and the matter relates to grant of rebate of service tax on input services, or rebate of duty paid on inputs, used in providing such service, such order shall be dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944 (1 of 1944): Provided further that all appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 (23 of 2012), and pending before it up to the date on which the Finance Bill, 2015 receives the assent of the President, shall be transferred and dealt with in accordance with....
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....ppeal to the Appellate Tribunal against the order. Explanation.- For the purposes of this sub-section, "jurisdictional [Principal Chief Commissioner or] Chief Commissioner" means the [Principal Chief Commissioner or] Chief Commissioner having jurisdiction over the concerned adjudicating authority in the matter.] [(3) Every appeal under sub-section (2) or sub-section (2A) shall be filed within four months from the date on which the order sought to be appealed against is received by the Committee of [Principal Chief Commissioners or] Chief Commissioners or, as the case may be, the Committee of [Principal Commissioners or] Commissioners.] [(4) The [Principal Commissioner of Central Excise or] Commissioner of Central Excise or [any Central Excise Officer subordinate to him] or the assessee, as the case may be, on receipt of a notice that an appeal against the order of the [Principal Commissioner of Central Excise or] Commissioner of Central Excise or the Commissioner of Central Excise (Appeals) has been preferred under sub-section (1) or sub-section (2) or sub-section (2A)] by the other party may, notwithstanding that he may not have appealed against such order or any part the....
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....be under this sub-section.] (7) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the Central Excise Act, 1944 (1 of 1944)." 4. Mr. Gupta, the learned counsel vehemently submitted that he may not be asked to avail the alternative remedy of preferring an appeal before the Appellate Tribunal as the impugned order is violative of the principles of natural justice. He pointed out that in the show cause notice issued by the department under Section 37(C) of the Central Excise Act, 1944, many documents have been referred to and relied upon. In such circumstances, the petitioner made a fervent request to supply him the copies of all those documents referred to and relied upon by the department in the show cause notice. 5. Mr. Gupta submitted that the request of his client for supply of all those documents was ignored. In the absence of all those documents, his client was not able to file an appropriate reply and contest the show cause notice. According to Mr. Gupta, the au....