Adjudicating Authority rejected Reconciliation Statement without Reason: CESTAT directs Re-adjudication [Read Order]

The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the re-adjudication since the adjudicating authority rejected the reconciliation statement without reason.

M/s.Jagat Janani Services, the Appellant has filed the appeal against the impugned order confirming the demand of Rs. 4,51,51,404/-. The demand has been raised mainly based on the difference observed by the department between the ST-3 figures and the figures available in the Balance sheet for the period from October 2006 to September 2011.

The appellant stated that during the month of the personal hearing, they have submitted a reconciled statement based on their statutory documents.

A two-member bench Shri P K Choudhary, Member(Judicial) and Shri K Anpazhakan, Member(Technical) observed that “there is no clear cut findings by the Adjudicating Authority for rejecting the reconciliation submitted by them. The Appellants claim for receipt of reimbursements of expenses incurred has also not been examined.”

The CESTAT set aside the impugned order and remanded the matter back to the adjudicating authority to pass a speaking order after going through the reconciliation statement along with relevant documents submitted by the appellant.

 The appeal of the assessee got allowed by way of remand to the adjudicating authority.

To Read the full text of the Order CLICK HERE

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