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2011 (9) TMI 231 - AT - Service TaxViolation of principle of natural justice - No defence reply was filed by the appellants - Appeallant contended that show cause notice, though sent by registered post, was not received by them As such, the question of filing of any defence reply or seeking any personal hearing does not arise - Decided that impugned order in original stands passed by the adjudicating authority without the appellant having placed their defence submissions before him - Hence, held that remand the matter to original adjudicating authority for fresh decision - appellants would be given an opportunity of personal hearing before deciding the matter - Stay petition and appeal gets disposed off.
Issues: Violation of principles of natural justice in passing the impugned order.
In the judgment delivered by Ms. Archana Wadhwa, it was noted that the order-in-original passed by the Deputy Commissioner, which was confirmed by the Commissioner (Appeals), did not consider any defense reply from the appellants. The appellants claimed they did not receive the show cause notice, so the question of filing a defense reply or seeking a personal hearing did not arise. The learned advocate argued that the Commissioner (Appeals) rejected these contentions. The Tribunal found that the impugned order was passed without the appellants presenting their defense submissions, which violated the principles of natural justice. The Commissioner (Appeals) also made observations about the lack of evidence regarding the appellants' entitlement to a specific benefit, which was deemed inappropriate given the circumstances. Consequently, the Tribunal set aside the impugned orders and remanded the matter to the original adjudicating authority for a fresh decision. The appellants were directed to obtain a copy of the show cause notice and file a reply within two months, with an assurance of a personal hearing. The appellants agreed not to raise the issue of limitation regarding the notice. The stay petition and appeal were disposed of accordingly.
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