2026-VIL-1824-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Rejection of appeal by Commissioner (Appeals) for want of proof of mandatory pre-deposit under Section 35F of Central Excise Act, 1944 - Appellant sought out-of-turn hearing of its appeal against an order of the Commissioner (Appeals), who rejected the appeal on the ground that the Appellant did not furnish valid proof of the mandatory pre-deposit - The Appellant contended that the impugned order itself recorded that the appeal was filed after making the pre-deposit vide an e-receipt - Whether the appeal could be rejected for want of proof of pre-deposit when the making of the pre-deposit stood recorded in the impugned order - HELD - The application for early hearing is allowed and, with the consent of both sides, the appeal is taken up for hearing since the impugned order was passed without going into the merits. The impugned order categorically records that the requisite pre-deposit had been made, yet the appeal was rejected principally for want of proof thereof. Once the appellate authority had noticed the pre-deposit, rejection on the ground of non-production of its proof was not warranted. If there was any doubt regarding the payment or the supporting document, the Appellant ought to have been afforded an opportunity to clarify - The impugned order is set aside without going into the merits and the matter is remanded to the Commissioner (Appeals) for fresh decision on merits after affording the Appellant a reasonable opportunity of being heard, and the appeal is allowed by way of remand - Rejection of appeal for failure to produce authorization letter - Procedural lapse - The Commissioner (Appeals) rejected the appeal on the additional ground that the Appellant had failed to produce the requisite authorization letter - The Appellant submitted that the letter had in fact been furnished before the Commissioner (Appeals), who failed to look into it - Whether an otherwise maintainable appeal can be dismissed for a procedural deficiency in producing the authorization letter without an opportunity to rectify it - HELD - A procedural deficiency of this nature, particularly when the appeal is otherwise maintainable, cannot ordinarily furnish a ground for dismissal without affording an opportunity to rectify the same. It is settled law that merely on the ground of some procedural lapse the appeal itself cannot be rejected. One more opportunity is appropriate to produce the authorization letter - The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) with a direction to afford the Appellant a reasonable opportunity of being heard and to produce the requisite documents including the authorization letter, and the appeal is allowed by way of remand.
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