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2023 (7) TMI 433 - CESTAT MUMBAIMismatch between Service Tax returns and financial statements of the Appellant company - demand of duty alongwith interest and penalties - HELD THAT:- As could be noticed from the miscellaneous application and its annexed documents, reconciliation statements were submitted vide letter dated 26.12.2014 and 17.05.2015 alongwith several documents and internal audit report was also submitted by the Assistant Commissioner of Service Tax, Division-II, Mumbai on dated 04.11.2016 to the Commissioner who passed the order on dated 15.11.2016 i.e. almost 12 days after receipt of the said report but neither he considered the reports nor given a chance of hearing to the Appellant to examine the reports received by him through an internal enquiry. There is also a comparative analysis made in a tabular form by the Appellant and produced here that speaks about the gist of findings available in the internal report and the observations made by the Commissioner in his impugned order on each and every disputed points. Prima facie it appears that there is substance in the contention made by the Appellant that internal examination report, called for and received by the Commissioner, was favouring the stand taken by the Appellant but without delving into detail of each aspects dealt in the report and attempting to compare the same, that would mount to conducting further enquiry at the Appellate stage, it is considered appropriate to remand the matter back for re-adjudication as Appellant was not provided with an opportunity to defend its case - appeal allowed by way of remand.
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