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2019 (3) TMI 1512 - AT - Service TaxValuation - Commercial or Industrial Construction Service - quantum of abatement - N/N. 15/2004-ST dated 10.09.2004 and N/N. 01/2006 dated 01.03.2006 - no reasonable opportunity for personal hearing accorded to appellant - principles of natural justice - Held that:- Although personal hearing was adjourned on two occasions (to 21.07.2011 and 25.08.2011), there does not seem to be any evidence in the Order that a third opportunity was provided after receipt of the relied upon documents as permissible by proviso to Section 33A (2) of the Central Excise Act, 1944, as applicable to service tax matters. This being the case, the impugned Order suffers from lack of natural justice accorded to appellants to present their case. It is proper to remand the matter back to the adjudicating authority for de novo proceedings - appeal allowed by way of remand.
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