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2023 (9) TMI 1194 - AT - Service TaxPrinciples of natural justice - non-consideration by the Original Authority of Audited Final Accounts in arriving at the final tax liability - HELD THAT:- Reliance placed in the judgement of a Coordinate Bench of this Tribunal in the case of M/S. CANARA BANK VERSUS CST, BANGALORE [2012 (6) TMI 274 - CESTAT, AHMEDABAD] which came to be delivered after the issue of the impugned order - it is deemed proper to remand the matter back to the Original Authority to examine all the issues involved on facts and law and pass a speaking order afresh. The learned Commissioner shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter - the appeal is restored before the learned Commissioner for a decision on merits - appeal disposed off.
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