2008 (1) TMI 269

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..... e, for the Assessee M. K. A. K. Mohiddin, JDR, for the Respondent [Order Per P.G.Chacko Member (Judicial)] - After examining the records and hearing both sides, we are of the view that the appeal requires to be finally disposed of at this stage. It is also noticed that, towards demand of service tax of over Rs.64 lakhs, the party paid an amount of a little over Rs.51 lakhs along with interest. I .....

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..... udication of the dispute. The impugned order was passed in such circumstances. We have considered the submissions of ld. JDR also in this regard. 3. We are convinced that there is failure of justice in the impugned proceedings.  Another reasonable opportunity of being heard ought to have been given by the adjudicating authority to the assessee, when it was informed that a partner of the fir .....

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