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2018 (7) TMI 999 - CESTAT NEW DELHIPrinciples of Natural Justice - non-payment of Service Tax - Various letters were issued to the noticee, and finally the summons to furnish data / documents were served upon him. But the noticee or the respondent failed to comply with the same except for providing some incomplete copies of balance-sheets for the years 2008-09 and 2009-10 - Best judgement assessment u/s 72 of FA, 1994 done. Held that:- The Respondent should be allowed one more opportunity to prove that no service was rendered and no consideration was received during the period covered by the Show Cause Notice and that the record of ROC is not correct. The learned representative of the Respondent offered to submit a CA’s certificate to this effect - To facilitate submission and consideration of such a certificate, the impugned order is set aside and matter remanded to the adjudicating authority for a de novo decision - appeal allowed by way of remand.
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