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2015 (10) TMI 112 - AT - Service TaxErection, Commissioning arid Installation Service - Short payment of duty - Held that:- Commissioner (Appeals) has failed to exercise the jurisdiction vested in him. The power entrusted on the adjudicating authority can also be exercised by the Commissioner (Appeals), being the first Appellate Authority having the power of enhancement of the demand, including enhancement of imposition of penalty, which the adjudicating authority have. Hon’ble Supreme Court has held in C.I.T. v. Kanpur Coal Syndicate - [1964 (4) TMI 18 - SUPREME Court] that the powers of the first Appellate Authority in tax matters are co-extensive. Thus, in the interest of justice, we set aside the impugned order and direct the learned Commissioner (Appeals) to decide the appeal on merits after hearing the appellant. We also direct the appellant to appear before the Commissioner (Appeals) and seek the opportunity of hearing. - Matter remanded back - Decided in favour of assessee.
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