2011 (9) TMI 121

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..... ervice - Notification No.14/04-ST dated 10/09/2004. - Principle of natural justice - Held that:- while passing the the principles of natural justice has been violated. - matter remanded back for passing fresh order on merit.
Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Shri.S.S.Gupta, CA for appellant Shri.Sanjay Kalra, JDR, for respondent Per: Ashok Jindal 1. The appellants are in ap .....

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..... istant Commissioner on receiving their application for refund, issued a show-cause notice as to why the refund claimed should not be rejected as they liable to service tax under the category of a business auxiliary service. The said show-cause notice was adjudicated and the refund claim was sanctioned and refunded to the appellants. Under Section 84 of the Finance Act, 1994, the adjudication order .....

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..... peal for final disposal. 5. As contended by the Ld. Consultant for the appellant that they were not given any opportunity to contest their case before the Commissioner (review), the matter be remanded back for fresh hearing. We find force in the contention of the Ld. Consultant and hold that while passing the impugned order, the principles of natural justice has been violated. Accordingly, we se .....

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