TMI Blog2023 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... didates appearing in the CAT Examination, conducted by IIM-Ahmedabad to other IIMs was covered under Mailing List Compilation and Mailing Service or not - SCN issued by invoking extended period of limitation - HELD THAT:- The appellant has tried to produce some evidences to justify that the service was indeed provided to education institutions. However, since there is finding to the contrary and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and full opportunity to adduce evidence needs to be afforded by the Commissioner (Appeals). Appeal is allowed by way of remand. - Hon ble Mr. Raju, Member (Technical) And Hon ble Mr. Somesh Arora (Judicial) For the Appellant : Shri Paritosh Gupta, Advocate For the Respondent : Shri Ghanasyam Soni, Additional Commissioner (Authorized Representative) ORDER SOMESH ARORA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant being aggrieved by the order approached the Commissioner (Appeals), who vide its findings in para 6 of the impugned order agreed that the services provided after coming into force of negative list under mailing list compilation and mailing service in terms of Section 65(63a) read with Section 65(105) (zzzg) of Chapter 5 of the Act does not seem to be legally correct on the facts of the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service was indeed provided to education institutions. However, since there is finding to the contrary and appellants have not been given a fair chance to produce all evidences in support of their claim, even in a matter where Commissioner (Appeals) was differing from findings of the original authority and has done his own fact findings, there has been violation of natural justice. He has only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his own further fact findings including calling for report on any aspect relevant to the passing of order from the original authority and field units but will give opportunity to appellants to rebut the same. While giving his order, he should also deal with the legal arguments put forth by the appellants about validity of the demand letter and non existence of any elaborate show cause notice as ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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