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TMI Blog2011 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... .01, Commissioner (A) has no powers of remand - It is not known as to why the Assistant Commissioner chose not to give a personal hearing which is a clear violation of Principles of Natural Justice - the documents could not be produced by the respondents before the original authority - The appeal is allowed by way of remand X X X X Extracts X X X X X X X X Extracts X X X X ..... ars particularly Circular No. 96/7/07-TRU dated 23.08.07. The original authority has confirmed the demand of service tax as proposed in the show cause notice along with interest and imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. On appeal by the party, the Commissioner (A) set aside the order of the original authority and remanded the matter to the original authority with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of personal hearing. It is seen from the impugned order-in-original that the same has been passed without affording an opportunity of personal hearing to the appellants." 4. Ld. SDR submits that subsequent to the amendment to Section 35A (3) of Central Excise Act, w.e.f. 11.05.01, deleting the power of remand, the Commissioner (A) should not have remanded the matter. He also relies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent was delaying the adjudication proceedings as the reply has been promptly submitted by the respondents as has been duly noted by the original authority. He has held that the respondents have not produced any evidence to prove that the charge raised by them on the main service provider has been included on the tenable value of the main service provider. Apparently, the documents could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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