2007 (3) TMI 238 - AT - Service Tax

Revision order by commissioner against dropping of penalty by original adjudicating authority - Commissioner of Central Excise decided the matter without giving proper opportunity of personal hearing - Accordingly, the impugned order is set-aside and matter is remanded back to the Commissioner - appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT New Delhi allowed the appeal by way of remand as the impugned order was passed without proper opportunity of personal hearing. The matter is remanded back to the Commissioner for a fresh decision after providing proper opportunity of personal hearing.