Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 271 - CESTAT, NEW DELHIDelayed payment of tax – Commissioner of Central Excise having powers vested under section 84 of the Finance Act, 1994 revised the order and enhanced the penalty - SCN was issued on 9-11-2006 and hearing was fixed on 18-11-2006 and no further opportunity was given to the appellant. Therefore, the impugned order was passed in violation of the principle of natural justice. Accordingly, the impugned order is set aside and the matter is remanded back to CCE
|