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2012 (10) TMI 408 - AT - Service TaxPrinciple of natural justice - assessee contended that Commissioner (Appeals) has not dealt with various pleas raised by the appellant and has simply confirmed the demand, by giving an impression as if the appellant have admitted their duty liability and have not contested the same - Held that:- On comparison of paragraphs as reproduced in the order and is originally contained in the memo of appeal, it comes out clear that the appellate authority has only reproduced a part of said paragraphs, leaving out the balance lines. As such, the entire colour of the submissions made by the appellant got changed. Commissioner (Appeals), being the first appellate authority, is expected to go through the facts of the case as also the grounds raised before him, record the submissions made before him and to give his own finding on the same. Disposal of the appeal with distorted reproduction of appellant's submission and mere endorsement of the order of original adjudicating authority cannot be appreciated at all. Matter remanded to Commissioner (Appeals) for fresh decision.
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