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2016 (12) TMI 1271 - AT - Service TaxPrinciples of natural justice - legality of revision petition - imposition of penalty u/s 78 of the FA, 1994 - revision petition allowed without affording assessee any opportunity of being heard - Held that: - reliance placed on the decision of the case of UMA NATH PANDEY Versus STATE OF UP [2009 (3) TMI 526 - SUPREME COURT], where it was held that natural justice is essence of fair adjudication and to be ranked as fundamental. Purpose of following principle of natural justice is to prevent miscarriage of justice. Notice and hearing required as per principle of natural justice - penalty set aside - appeal allowed - decided in favor of appellant.
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