2007 (3) TMI 243 - AT - Service Tax

Violation of principle of natural justice - SCN was issued to the appellant on 27-11-2006 and they were required to file reply to the show cause notice as well as to appear for personal hearing after one day s time appellant s contention that no proper opportunity of personal hearing was given to file reply to the show cause notice to defend their case, is acceptable - Therefore, the impugned order is set-aside and matter is remanded back to the Commissioner to decide the case afresh

Summary

The Appellate Tribunal CESTAT NEW DELHI remanded the case back to the Commissioner due to lack of proper opportunity for personal hearing. The appeal was allowed by way of remand.