2008 (8) TMI 216 - AT - Service Tax

Natural justice - Commissioner dismissing appeal for non-compliance with his pre-deposit order appellant submits that the Commissioner has not appreciated that almost the entire amount of duty demanded stands paid; he decided the stay application and appeal finally without granting the personal hearing - stay order and final order disposing the appeal by the Commissioner (Appeals) have been passed in violation of principle of natural justice matter remitted

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal by remanding the case back to the Commissioner for reconsideration on merits without insisting on further pre-deposit. The Tribunal found that the orders passed by the Commissioner violated the principle of natural justice by not granting a personal hearing. The appeal was allowed by remand, and the stay petition was disposed of.