2009 (3) TMI 274 - AT - Service Tax

Principles of Natural Justice - Appellants stated that the Reviewing authority has violated the Principles of Natural Justice by deciding the issue even without receiving any reply from the appellants and also without any personal hearing. - Commissioner has passed the ex parte order citing personal hearing not attended by appellant - As the impugned order has been passed ex-parte, we do not wish to comment on the various contentions made by the party. We are of the considered opinion that the matter should go back to the Revisionary authority for de novo decision. - Further the appellants should cooperate with the Revisionary authority in the adjudication proceedings and should not adopt any dilatory tactics for appearing any personal hearing.

Summary

Issues: Violation of Principles of Natural Justice in passing an ex parte order

The judgment pertains to an appeal filed against a Review Adjudication Order by the Commissioner of Service Tax, Bangalore. The appellant argued that the reviewing authority violated the Principles of Natural Justice by deciding the issue without receiving any reply or conducting a personal hearing. The Commissioner justified the ex parte order by stating that despite multiple opportunities given for personal hearings, the appellant did not attend or seek adjournment in advance. The appellant claimed they were unaware of the order until asked to pay the dues. The appellate tribunal acknowledged the violation of Natural Justice and set aside the impugned order, remanding the matter back to the Revisionary authority for a fresh decision within four months, emphasizing the need for cooperation and avoidance of dilatory tactics during the proceedings. The tribunal refrained from commenting on specific contentions raised during the hearing, highlighting the importance of a fair and just process in adjudication. The operative portion of the order was pronounced in court on 2nd March 2009.