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TMI Blog2007 (1) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... hej, DR, for the Respondent. [Order]. - Since the issue involved centers around denial of opportunity of personal hearing to the appellant at the stage of adjudication itself, the appeal is taken up for final hearing at the instance of both the sides by waiving the requirement of pre-deposit. 2. The revenue issued show cause notice dated 3rd June, 2005 proposing recovery of service tax of Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority while noticing in paragraph 10 of its order that the appellant had urged for a personal hearing, proceeded to decide the matter on the basis of the reply and the case papers on record and no personal hearing was given as stated, without dispute, by the learned Counsel. The Assistant Commissioner confirmed the said demand, imposed penalty of the like amount of service tax being Rs. 1,76,54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of its judgment:- "The period for filing of the returns was provided in Section 71A which was six months from the date on which the Finance Act, 2003 received the assent of the President, and the appellant filed the return within the period so prescribed. In a case which was covered by Section 71A read with Rule 7A the date of filing of return cannot be drawn from the provisions of Section 70. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been time barred on the basis of the deemed liability having been arisen earlier on the expiry of the relevant period in 1998, is, therefore, wholly misconceived". 7. Apart from the question whether the issue stands concluded by the decision of the Tribunal in J.K. Industries Limited, the fact still remains that no personal hearing was given to the appellant though specifically asked for by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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