AMIT SHARMA Vs. COMMISSIONER OF CENTRAL EXCISE, RAIPUR

JUDGEMENT

(1.) THESE stay applications and appeals have been filed against the impugned orders -in -appeal Nos. 69, 70, 71, 72 & 73 (ST)/RPR -1/2013, dated 3 -4 -2013 in terms of which the appellants' appeals before the Commissioner (Appeals) were rejected taking recourse to Rule 5 of Central Excise (Appeals) Rules 2001 on the ground that the adjudicating authority did not have an opportunity to examine the grounds which were before him, i.e., Commissioner (Appeals). We have perused the case records. We find that the 1st ground which was taken by the appellants before the Commissioner (Appeals) was that they did not receive any show cause notice or notice of hearing and the orders -in -original were passed without serving any show cause notice or notice of hearing. They also contended that they were not providing any cargo handling service under which the impugned demands were confirmed and said that they were only providing manpower and many of them have deposited service tax under manpower recruitment or supply service which had duly been appropriated in the respective orders -in -original. We find that the Commissioner (Appeals) has not dealt with these pleas of the appellants at all and has only observed that the appellants did not submit any reply to the show cause notice. Further, we find from the discussion/finding portion of the orders -in -original that there is no analysis whatsoever as to how the service rendered by the appellants fell under the category of cargo handling service. The discussion/findings portion of a typical order -in -original is reproduced below to demonstrate this fact:

(2.) I have carefully gone through the case file, allegation made in the Show Cause Notice, facts available on records and provisions of law having bearing on the issue. I find that the basic issue to be decided before me is whether the Service Tax amounting to Rs. 1,39,325/ - + Education Cess of Rs. 2,787/ - total Rs. 1,42,112/ - should be recovered from the party under the head of "Cargo Handling Agency's Service" or otherwise.