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2018 (8) TMI 20 - CESTAT KOLKATAPrinciples of Natural Justice - the order has been passed by the lower adjudicating authority without affording personal hearing as requested by the appellant and also not providing the ledgers which have been obtained from the CD print out of the computer - appellant has contested that had the print out of the ledgers were made available to them, they could have satisfied the adjudicating authority about their bonafide and payment of service tax and also the non-payment of service tax which were pending for lack of resources at their end. Held that:- The appellant had been prevented from making defence by not allowing the personal hearing despite of request made by them and thus there is a violation of principle of natural justice in their case. Thus, at least one opportunity is required to be afforded to the appellant for defending their case before the lower adjudicating authority. The lower adjudicating authority shall afford the opportunity of personal hearing to the appellant and the appellant is also directed not to seek any further adjournment before the lower adjudicating authority - appeal allowed by way of remand.
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