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2017 (5) TMI 104 - HC - Service TaxNatural justice - opportunity of being heard - the petitioner, has in fact appeared on 30.09.2016, with all the details and however, he was informed that already an order came to be passed on 29.09.2016 itself - Held that: it is evident that the petitioner's representative appeared on 20.09.2016 and sought for 10 days time for production of those documents and that the respondent has also granted such time. However, the fact remains that the impugned order came to be passed on the 9th day itself, viz.,29.09.2016 - the petitioner must be given one more final opportunity for placing all the materials, for the first respondent to consider and decide the matter on merits - matter is remitted back to the first respondent for passing a fresh order, after giving due opportunity of personal hearing to the petitioner - appeal allowed by way of remand.
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