2009 (12) TMI 312

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..... mits 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. - ST/230/2009 - A-742/KOL/2009 - Dated:- 21-12-2009 - Shri S.S. Kang, Vice-President REPRESENTED BY: Shri B.N. Chattopadhyay, Consultant, for the Appellant. Shri A.K. Sharma, JDR, for the R .....

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..... ention is that demand raised in the subsequent show cause notice is time barred as no allegation of suppression with intent to evade tax can be sustainable. 3. The contention of Revenue is that as Appellant failed to appear before Commissioner (Appeals) therefore order was rightly passed demanding amount of Service Tax and imposing penalty. 4. I find that the issue that the demand is time barr .....

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