2018 (9) TMI 1370 - AT - Service Tax

Principles of natural justice - there was neither a defence reply by the appellant on record nor the personal hearing was attended by him though lot of opportunities were afforded by the Adjudicating Authority - Held that - Inasmuch as admittedly there is no defence reply submitted by the assessee and no hearing stands attended by them, the impugned order is set aside and matter remanded to the Adjudicating Authority for fresh decision - appeal allowed by way of remand.

Summary

Issues: Violation of principles of natural justice

Analysis:
The judgment pertains to an appeal where the appellant sought to challenge the impugned order on the grounds of violation of principles of natural justice. The Commissioner noted that the appellant did not submit any defense reply despite being given multiple opportunities for personal hearings. The letters for personal hearings were sent to the appellant's address, but some were returned, indicating non-delivery. The appellant did not attend the hearings or submit any written defense reply. The confirmed demand of around 1.4 crores was deposited by the appellant. The Learned Advocate did not claim a refund but requested the impugned order to be set aside and the matter remanded for a fresh decision following the principles of natural justice.

The Tribunal observed that there was no defense reply on record from the appellant, and no hearings were attended by them despite several opportunities provided by the Adjudicating Authority. Due to the lack of participation from the appellant, the impugned order was set aside, and the matter was remanded to the Adjudicating Authority for a fresh decision. The Tribunal directed the appellants to provide their correct address for communication and cooperate with the Adjudicating Authority to expedite the decision-making process, preferably within three months. The appeal was allowed for remand, emphasizing the importance of adhering to principles of natural justice in the proceedings.