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2012 (10) TMI 103 - AT - Service TaxNatural justice – Held that:- Original authority had denied natural justice to the party - copies of certain documents had not been supplied to the party in spite of their specific request. It appears, the party was driven from pillar to post whenever they requested for supply of the said documents. Certainly, the original authority was unfair to the party - It was incumbent on that authority to collect the documents from wherever they were and supply the same to the party to enable them to file an effective reply to the show-cause notice. We further note that no reasonable opportunity of being personally heard was given to the party either. Thus, the findings recorded by the Commissioner (Appeals) as regards natural justice are tenable - appeal allowed by way of remand
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