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2014 (3) TMI 603 - CESTAT KOLKATAPenalty u/s 78 - Violation of principle of natural justice - Held that:- allegations were labeled on the Appellant for non-payment of Service Tax on the gross taxable value received and reflected in their balance sheets for the respective years. However, from the records we find that the Appellant was not given sufficient opportunity to explain his position in relation to the allegations made in the show cause notice - minimum number opportunities of hearing as laid down under Section 33A of the Central Excise Act, 1944 made applicable to the Service Tax cases has not been adhered to in the present case. In these circumstances, we are of the view that the case be remitted to the original authority for re-consideration of the matter afresh - Decided in favour of assessee.
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