FOTO FLASH Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THIS appeal is directed against the O -I -A No. 115/2007 -ST, dated 7 -12 -2007.

(2.) HEARD both sides and perused the records.

(3.) IT can be seen from the above reproduced portion that the appellant had not filed any reply nor they appeared for to the personal hearing before the adjudicating authority. Be that as it may, the order of the ld. Commissioner (Appeals) is devoid of any findings on the merits of the case. The Hon'ble Supreme Court in the case of Glaxo Smithkline Beechem, has clearly settled the law, that the Tribunal cannot go into the merits of the case if the lower authority has not given findings on the merits. In the absence of any findings on the merits of the case, I am unable to go into the merits of the case. Since, the appellant has already discharged entire service tax liability, to meet the ends of justice, in my opinion the matter needs to be remanded to the adjudicating authority to hear the case afresh. Appellant is directed to submit their reply to the adjudicating authority within three weeks from today on the charges levelled against them in the show cause notice. On receipt of the said reply from the appellant, the adjudicating authority will pass an adjudication order after following principles of natural justice as early as possible. Appeal is allowed by way of remand as indicated hereinabove.