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2009 (12) TMI 300

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..... impugned order is set aside and appeal is allowed by way of remand to the adjudicating authority to pass an order after following the principles of natural justice before arriving at a conclusion. Stay petition also gets disposed off. - ST/152/2009 - 1486/2009 - Dated:- 14-12-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri B. Venugopal, Advocat .....

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..... e appellant, during the proceedings/personal hearing before the adjudicating authority, did not appear and at the same time, they asked for relevant documents for effectively defending their case. 6. Ld. Jt. CDR on the other hand would argue that the appellant had collected Service tax payable from their clients and which were partially paid to Government. She also would submit that the appell .....

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..... o show cause notice or written submissions and appearance during personal hearing, cannot be considered as an order passed by following principles of natural justice. We also would like to record that it is for the appellant to pursue with the authorities for relevant documents before making any appeal. Without expressing any opinion on the merits of the same, we remand the matter to the adjudicat .....

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