9911796707
TMI Blog2010 (10) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing was clear violation of its statutory right and also involved violation of principles of natural justice - Commissioner should not have decided the show cause notice without hearing the assessee since the appellant had sought adjournment of the hearing on the date of hearing though the Commissioner received the same after the date fixed for hearing - 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 ..... t). A penalty of Rs. 35 lakhs is imposed on TMISL under Section 78 of the Act. 2. Facts of the case are that TMISL, registered with the Department as an assessee providing taxable services under the category Authorised Service Station, received commission from various finance companies for promoting their business of financing of hire purchase of vehicles. TMISL also received commission from var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y survived. An important ground raised in the appeal is that the Commissioner had passed the impugned order without hearing the appellant. The appellant had sought personal hearing before the show cause notice was decided. The Commissioner had fixed personal hearing at 1600 Hrs. on 25-1-2007 or 29-1-2007 or 31-1-2007. It is submitted that giving a choice of three dates for personal hearing could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of its statutory right and also involved violation of principles of natural justice. For this reason itself, the impugned order is liable to be set aside. 4. Heard both sides. 5. We have examined the case records and studied the submissions by both sides. We note that the impugned order was passed without hearing the noticee. The Commissioner declined the request of the appellant for adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
