Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1058 - AT - Service TaxValidity of adjudication order - reasonable opportunity of hearing to the appellant not provided - principles of natural justice - HELD THAT:- The original authority at paragraph 5.1 in the adjudication order dated 07.04.2017 has stated that he is taking up the matter for adjudication and passing the order ex-parte inasmuch as the appellant did not appear for the personal hearing fixed on several dates - it transpires that the principles of natural justice have not been properly followed, while passing both the adjudication as well as the impugned order by the lower authorities. Hence, under such facts and circumstances of the case, we are of the considered view that the matter should go back to the original authority for fresh adjudication of the dispute. Matter remanded to the original authority for fresh adjudication, and for that purpose, the adjudicating authority should examine the evidences, including the judgements relied upon by the learned Advocate for the appellant - the appeal is allowed by way of remand to the original authority.
|