2017 (9) TMI 916

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) should have either verified himself all the documents and the claim of the appellant regarding wrong quantification of the demand or should have called a report from the concerned division/range office. In the absence of carrying out such process there is a clear violation of principles of natural justice - appeal allowed by way of remand. - ST/85050/13 - A/88777/17/STB - Dated:- 31-7-2017 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t correct as the demand was raised and confirmed on the basis of billing done by the appellant whereas it should be as per the receipt of the payment, accordingly, the demanded amount shall stand reduced substantially. The learned Commissioner though recorded in the order but not given any findings. He further submits that the appellant s request for the Commissioner (Appeals) before remanding .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant filed any reply nor attended any hearing before him. In such case at least the Commissioner (Appeals) should have either verified himself all the documents and the claim of the appellant regarding wrong quantification of the demand or should have called a report from the concerned division/range office. In the absence of carrying out such process there is a clear violation of principle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X