2011 (8) TMI 223

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..... ARCHANA WADHWA   Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has field the present appeal. For better appreciation, we reproduce the relevant paragraph of the order of Commissioner (Appeals):- The Adjudicating Authority has confirmed demand of Service Tax on amount charged from IOC dealers as rent out of SSLF against properties leased to the dealers. The .....

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..... per the prescribed procedure.   The Apex Court in the case of Duncas Industries Limited v. Union of India also held that Section 37 C of the Central Excise Act only incorporates the well known principles of natural justice that no body should be condemned unheard.   In view of the above discussions, I set aside the Adjudication order being legally unsustainable and allow the appeal. & .....

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