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2023 (9) TMI 1012 - CESTAT CHENNAINon-payment of service tax - consultancy engineering services - no order passed on the stay petition filed by the appellant - appellant contend that the first appellate authority has grossly mis-directed himself by referring to an order dated 07.02.2013, which was non-existent and non-applicable to the appellant since admittedly, the date of personal hearing itself was 08.10.2013 at 02:45 p.m. HELD THAT:- The contentions of the Ld. Advocate agreed upon since the said order referred to by the lower appellate authority in OISP No. 24/2013(M-IV) dated 07.02.2013 is non-existent; even if it is in existence, the same cannot be made applicable to the appellant since the very first date of hearing itself is in October i.e., 08.10.2013 - thus, the impugned dismissal order by the first appellate authority can never sustain, There is no discussion on merits and hence, it is deemed proper to restore the case back to the file of the first appellate authority for passing a de novo order on merit alone. It goes without saying that the first appellate authority shall adhere to the principles of natural justice thereby affording reasonable and time-bound opportunities to the appellant before passing the de novo order - Appeal disposed off by way of remand.
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