2009 (7) TMI 274

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t appellant had not filed any reply nor they appeared for to the personal hearing before the adjudicating authority.- It is well settled that the Tribunal cannot go into the merits of the case if the lower authority has not given findings on the merits - Since, the appellant has already discharged entire service tax liability, to meet the ends of justice, in my opinion the matter needs to be reman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se are concerned, the lower authority could not have gone into the appellants side of arguments if the appellant had chosen neither to reply to the show cause notice nor to avail of the opportunities of personal hearing granted by the lower authority. The reason for such failure on the appellants' part given in para C-3 of the grounds of appeal is that they were awaiting Hon'ble Tribunal's decisio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be remanded to the adjudicating authority to hear the case afresh. Appellant is directed to submit their reply to the adjudicating authority within three weeks from today on the charges levelled against them in the show cause notice. On receipt of the said reply from the appellant, the adjudicating authority will pass an adjudication order after following principles of natural justice as early as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X