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2010 (10) TMI 894 - HC - Service TaxOrder passed without giving opportunity to being heard - no proper notice was served upon the respondent before passing the order-in-original by the Adjudicating Authority - Commissioner (Appeal) remitted the case back to the Adjudicating Authority to give opportunity to the respondent-assessee and pass fresh orders - Held that:- Once the finding is recorded that the order passed by the Adjudicating Authority was in violation of principle of natural justice, such an order would be nullity in law, no reason to interfere with the impugned order - respondent had no opportunity to even reply to the show cause notice and in the absence of any material before the Commissioner (Appeals), it was not possible for Commissioner (Appeals) to decide the case on merits, hence the appeal is dismissed, pending applications are also disposed of.
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