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2016 (2) TMI 870 - AT - Service TaxValidity of rectification of its order by the Commissioner - principle of natural justice - although the respondent appeared before the Commissioner for hearing, it requested vide letter dated 29.03.2008 for one month's time. The Commissioner did not reject its request but at the same time went ahead and passed an order dated 30.04.2008 without notice to it and so the impugned order was in effect passed without personal hearing. Therefore, there was a mistake apparent from the records which needed rectification. - Held that:- Revenue has not been able to produce any evidence before us to show that vide letter dated 29.03.2008 the respondent had given up its right to be heard in person. It is thus evident that the order dated 30.04.2008 was passed without granting personal hearing when there was a request made for the same and without rejecting that request. It is certainly an error which is apparent from the records of appeal and such an error renders the orders to be a nullity. - Decided against the revenue.
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