2009 (9) TMI 52 - AT - Service Tax

Violation of natural justice held that - Revision Order was passed without giving reasonable opportunity of hearing in violation of the principles of natural justice matter remanded

Summary

The Appellate Tribunal CESTAT, New Delhi, 2009 (9) TMI 52 - CESTAT, New Delhi, heard an appeal by an appellant challenging a Commissioner's order under Section 84 of the Finance Act, 1994. The appellant's appeal was based on the contention that the revision order was passed without providing a proper opportunity for a hearing, violating natural justice principles. The Tribunal found in favor of the appellant, setting aside the Commissioner's order and remanding the matter for a fresh decision with reasonable opportunity of hearing. The appeal was allowed by way of remand, leaving all issues open for further consideration. The order was dictated-Tribunal-Delhi and Rajasthan High Court cases were cited in support of the appellant's arguments. The order was dictated and pronounced in open court on 1.9.2009.