Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 962 - CESTAT CHANDIGARHPrinciples of natural justice - appeal of the department allowed ex-parte - order passed without affording an opportunity of hearing to the appellant - exemption to Health Care Services - HELD THAT:- The Ld. Commissioner (Appeals) has allowed the appeal of the department ex-parte without giving adequate and proper opportunity of hearing to the appellant - the Commissioner in para 4 only mentioned the date of personal hearing but did not record the fact that hearing notices were served on the appellant and in spite of service of the notice the appellant did not appear. Further, the department has also not been able to establish the actual service of notice of hearing by Commissioner (Appeals). Since, the order was passed without affording an opportunity of hearing to the appellant in spite of the fact that Original Authority has allowed the claim of the appellant. This case needs to be remanded back to the Commissioner (Appeals) with a direction to decide the matter afresh on merits after giving proper and adequate opportunity of hearing to the appellant - Appeal allowed by way of remand.
|