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2019 (1) TMI 1173 - AT - Service TaxRejection of VCES-1 declaration - failure to make true declaration - it was alleged that substantially false declaration was made - case of Revenue is that that the submissions now advanced were never raised in reply to the show cause notice though sufficient opportunity was granted to the appellant to not only file a reply to the show cause notice but repeated opportunities were also given to the appellant to appear and explain - principles of natural justice - Held that:- It is true that the appellant did not file a proper reply to the show cause notice to explain the position nor the appellant availed the opportunity provided to it to appear in person and explain the correct position. However, from the submissions made by learned Counsel for the appellant and the documents that have been brought on record in the appeal, we feel it would be appropriate to remand the matter to the Commissioner for a fresh adjudication on the show cause notice dated 25 June, 2014 - The appellant is, therefore, permitted to file an additional reply to the show cause notice with supporting documents within a period of six weeks from today and if the appellant desires a personal hearing, the same may be given - a cost of ₹ 50,000/- is imposed on the appellant, which the appellant shall deposit within a period of one month from today - appeal allowed by way of remand.
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