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2011 (2) TMI 433 - AT - Service TaxPrinciples of Natural Justice - The claim of the respondents is that the credit wrongly taken was not utilized and therefore no interest was payable - There is no indication that the respondent was delaying the adjudication proceedings as the reply has been promptly submitted by the respondents as has been duly noted by the original authority - Apparently, the documents could not be produced by the respondents before the original authority - No doubt, that the matter could be directed to be dealt with by the Commissioner (A) or the matter could be dealt with by the Tribunal itself with the assistance of original authority - Held that:- this course may not be desirable and deem it appropriate that the matter must be considered afresh by the original authority himself - The original authority should not be allowed to follow the short cuts after sleeping over the matter for nearly a year - the Commissioner (A) and the order of the original authority are set aside and the matter is remanded to the original authority for fresh consideration after giving reasonable opportunity of hearing to the respondents.
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