Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1286 - CESTAT MUMBAIViolation of principles of natural justice - non-speaking adjudication order - though the said order has recorded the submissions made by the appellant in great detail, but no findings were recorded therein countering the submissions made in the reply to the show cause notice as well as during the course of adjudication proceedings - HELD THAT:- It is found that the submissions made by the appellant during the course of adjudication proceedings were recorded therein from pages 19 to 29, but the findings in the impugned order are only confined to few pages, wherein the submissions made by the appellant had not been captured fully for an effective order as contemplated under the statute. Thus, the principle of natural justice have been violated in this case, for which the matter should go back to the original authority for a proper fact finding on the issues involved in this appeal. The appeal is allowed by way of remand to the original authority for deciding the issues involved in this case.
|