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2014 (5) TMI 261 - HC - Service TaxRefusal of application for rectification of mistake by the tribunal - levy of penalty for late payment of service tax - security services - raising additional grounds / evidence in appeal - Held that:- Rule 5, if examined closely, permits under certain circumstances, the Commissioner (Appeals) to take on record and examine additional evidence produced before it and, once those circumstances exist for so permitting evidences, the only requirement would be to allow a reasonable opportunity to the other side to produce any evidence in rebuttal. Both, Commissioner (Appeals) and the Tribunal have committed error in not considering the additional grounds raised by the appellant before it. As it could be noted very clearly that these were the legal grounds which could have been raised at an stage before any authority as laid down in the decision rendered in case of Sanghvi Reconditioners Pvt. Ltd. v. Union of India (2010 (2) TMI 6 - SUPREME COURT) on which the Commissioner (Appeals) sought to rely upon and the said proposition hardly requires any further elaboration and yet both the authorities having failed to entertain these new legal grounds for which already the facts were existing on record, the appellant has succeeded in convincing us of a need to interfere with the orders of both the authorities by answering the question framed in its favour. Matter remanded back to Commissioner (Appeals) for consideration of these issues afresh - Decided in favor of assessee.
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