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TMI Blog2012 (9) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... on for dismissal of the appeal and if there is no reply filed before adjudicating authority, those submissions made before the appellate authority at the time of personal hearing should have been appreciated in a proper perspective - remand the matter back to adjudicating authority to reconsider the issue afresh. - ST/666 of 2011 - - - Dated:- 8-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture as the issue involved lies in a narrow compass. Hence, after allowing the stay petition, we take up the appeal itself for disposal. 4. Learned counsel would takes us through the records and submit that the agreement entered in by the appellant was for providing services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority at the time of personal hearing should have been appreciated in a proper perspective. Be that as it may, if the appellant has not filed a reply before adjudicating authority, it is in the interest of natural justice that they be given an opportunity to reply the show cause notice and appear before the adjudicating authority and take up contest before the lower authorities. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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