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TMI Blog2012 (8) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... shi, A.Rs.: for the Revenue. Per: M.V. Ravindran: These Stay Petitions are filed for waiver of pre-deposit of amounts of Service Tax confirmed by the adjudicating authority along with interest and penalties imposed on them. Since the issue involved in all these appeals is identical, they are being disposed off by a common order. 2. After hearing both sides for considerable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the range office for passing the adjudication order against the assessee holding that they are not eligible for CENVAT Credit. Ld.Counsel would take us through all the definitions which are relevant for the purpose of this case, but finally submits that in the absence of proper opportunity to defend their case, an order that based upon the report which has been submitted by the jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified their services under various heads. 5. After careful consideration of the submissions made by both sides, we do not wish to venture into the merits/de-merits of the case at this juncture as it is undisputed that the report which was called for by the adjudicating authority and relied upon in his Order-in-Original, more specifically Para 26.4 of the adjudication orders in both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned orders, being violative of the principles of natural justice, are set aside and the matters are remanded back to the adjudicating authority to reconsider the issue afresh, after granting all the appellants a copy of the report which has been called for by the adjudicating authority. Needless to say the adjudicating authority will grant all effective personal hearing to all the appellants b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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