2009 (8) TMI 306

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The appellant has preferred an appeal against the imposition of penalty of Rs.1,18,145/- under Section 78 of the Finance Act, 1994 in the Revisonal Order passed by the Commissioner of Service Tax, Mumbai. 2. Brief facts of the case are that the appellant company was carrying on business as a health club. A show cause cum-demand Notice dated 24-5-2004 was issued to the appellant alleging that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant and examined the records of the proceedings for the purpose of satisfying himself as to the legality and propriety of the order passed by the Adjudicating Authority on 21-7-2006. A show cause notice dated 21-1-2008 was issued but the appellant failed to appear before the Adjudicating Authority and the Adjudicating Authority has passed an impugned order by imposing a penatty of Rs.1,18,145/- un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecords. 5. Considering the fact that no reasonable opportunity of being heard was availed by the appellant and I find it would be appropriate for the appellant to put his submissions first before the Adjudicating Authority in his defence so that the Adjudicating Authority may pass an appropriate order on merits. Therefore, I remand back the case to the Adjudicating Authority for de novo adjudicat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X