2007 (8) TMI 101 - AT - Service Tax

Natural justice - After the issuance of SCN within one month final order has been passed and sufficient opportunity for personal hearing not provided to appellant - Matter remanded back to Commissioner to decide the matter afresh and providing hearing to appellant

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal by way of remand as the appellants were not given sufficient opportunity of personal hearing. The impugned order was set aside and the matter was remanded back to the Commissioner for a fresh decision after affording a hearing to the appellants. (Citation: 2007 (8) TMI 101 - CESTAT, New Delhi)