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2009 (12) TMI 312 - AT - Service TaxNatural Justice- The Appellant asked for adjournment on the ground that their counsel was not well and the request of adjournment was received by the Revenue. In spite of this ex parte Order was passed. Appellant submits that there is violation of the principle of natural justice. Held that- matter is remanded to Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the Appellants.
Issues involved:
Violation of principles of natural justice in passing the impugned order, time-barred demand raised in subsequent show cause notice. Analysis: The appeal was filed against the impugned order where the Commissioner (Appeals) dismissed the appeal. The only contention raised by the appellant was that the impugned order was passed in violation of principles of natural justice. The appellant requested an adjournment due to the ill health of their counsel, which was communicated to the Revenue. Despite this, an ex parte order was passed. The appellant argued that all their submissions were not considered, and there was a discrepancy in the show cause notices issued for penalty and service tax. The appellant claimed that the demand raised in the subsequent notice was time-barred. On the other hand, the Revenue contended that since the appellant failed to appear before the Commissioner (Appeals), the order demanding service tax and imposing a penalty was justified. The appellate tribunal noted that the Commissioner (Appeals) did not consider the issue of the demand being time-barred. Additionally, the impugned order was passed ex parte despite the appellant's request for an adjournment, indicating a violation of the principles of natural justice. Therefore, the tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for a fresh decision after providing the appellant with an opportunity to be heard. The appeal was disposed of by way of remand, ensuring a fair hearing and consideration of all relevant submissions.
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