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2010 (2) TMI 136 - CESTAT, MUMBAIBusiness Auxiliary Service - Demand of service tax and penalties - though the assessee had filed a reply to the show-cause notice, the same was not considered by the adjudicating authority. The reply was filed on 18.4.07 and the same was duly acknowledged by the Divisional Office of Central Excise, Nagpur. However, the adjudicating authority observed, in its order, that the noticee did not file reply to the show-cause notice and further that they were not interested in filing reply to the show-cause notice and availing chances of personal hearing. That authority proceeded to decide the case on the basis of available records. Held that: the reply filed by the party was acknowledged by an officer of Central Excise in the Divisional Office of Central Excise at Nagpur, as evident from the relevant endorsement on the facing page of the reply filed by the party. I am at a loss to understand as to how both the lower authorities failed to take into account the reply filed by the party, which must be a part of the departmental file. If that document is missing, the original authority can require the assessee to supply another copy of their reply to the show-cause notice. – Matter remanded for fresh decision.
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