TMI Blog2013 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... cy of the stay application - the adjudication order is passed in violation to the principles of natural justice - the pre-deposit of the dues are waived for hearing the appeal and recovery of the same is stayed – Stay Granted. The adjudicating authority passed the order in violation to the principles of natural justice and the applicants received the relevant papers during the hearing of the appeals before the Tribunal - the orders are set aside and matter is remanded back to the adjudicating authority to decide afresh and after affording an opportunity of hearing to the appellants. The appeals are disposed of by way of remand. - ST/85698, 85699, 85700/13-Mum - - - Dated:- 12-8-2013 - S S Kang And P K Jain, JJ. For the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention is that the material which was collected by the adjudicating authority after the date of personal hearing and used against the applicant while confirming the demand is not supplied to the applicants. 5. During the last date of hearing the Tribunal directed the revenue to produce the enquiry report submitted by Assistant Commissioner of Labour, Aurangabad, and in pursuance to the order passed by the Tribunal today, the relevant documents were produced. 6. The contention of applicant is that as the evidence collected by Assistant Commissioner of Labour, Aurangabad, after the date of personal hearing is used against the applicant and that too without supplying copy to the applicants, hence, the impugned order is passed in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty which is covered under the scope of service tax. Hence, the demand is rightly made. 10. WE have gone through the adjudication order in para 16.17, adjudicating authority has taken into consideration the information received from the Assistant Commissioner of Labour, Aurangabad and relied upon the same. The information from the Assistant Commissioner of Labour, Aurangabad is obtained after the date of personal hearing and copies of the same are not supplied to the applicant and the same has been relied upon in the adjudication order. The copies of the relevant papers which were received from the Assistant Commissioner, Labour, Aurangabad, were now supplied at the direction of the Tribunal during the pendency of the stay application. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
