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2019 (11) TMI 59 - AT - Service TaxPrinciples of Natural Justice - no effective personal hearing was granted to the appellant before deciding the matter afresh - HELD THAT:- The de novo adjudication proceedings were not completed in proper manner inasmuch as the findings recorded in the order dated 12.08.2014 of the Tribunal has not been properly adhered to. Therefore, the matter should again be remanded to the original authority for a fresh fact finding on all the issues involved in the case. Accordingly, the matter is remanded to the original authority for re-adjudication. The appeal is allowed by way of remand to the original authority.
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