TMI Blog2019 (1) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... d from raising additional arguments in their defense in the denovo proceedings and the present remand proceedings should put a restriction only to the issues raised earlier in their defense - Since we remand the matter to the adjudicating authority, all issues should be examined afresh - appeal allowed by way of remand. - Appln.No.ST/MISC/92121/2017 & CO/91061/13, Appeal No.ST/85781/2013 & ST/859 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected and later investigations carried out by the officers of DGCEI, it has been alleged that though the appellant during the relevant period April 2005 to 15/05/2008 and from 16/05/2008 to February 2010 provided services under the taxable category of Port Services and Supply of Tangible Goods services respectively, but failed to discharge service tax on the same. Consequently, demand noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owners, but to M/s.HPPL. Hence, the services rendered by them to M/s.Hazira Port Pvt. Ltd., cannot be considered as Port Services . However, he has submitted that the impugned order is passed in gross violation of principles of natural justice, inasmuch as the Commissioner, who heard the matter has not passed the order, but subsequent Commissioner without hearing the appellant issued the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the Commissioner, who initially heard the case had not passed the order but the Commissioner, who took over subsequently, has passed the impugned order. Needless to emphasis this has resulted in gross violation of principles of natural justice and accordingly the order deserves to be set aside. 9. We do not find any merit in the contention of the learned AR for the Revenue that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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