9911796707
TMI Blog2014 (3) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant was not given sufficient opportunity to explain his position in relation to the allegations made in the show cause notice - minimum number opportunities of hearing as laid down under Section 33A of the Central Excise Act, 1944 made applicable to the Service Tax cases has not been adhered to in the present case. In these circumstances, we are of the view that the case be remitted to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not handed over to them, but later they received the documents after one year with an intimation of personal hearing from the Commissioner on 22.02.2011, fixing the date of hearing on 08.03.2011. In reply to the said letter on 04.03.2011, the Applicant wrote to the Commissioner requesting extension of one month for filing their reply and to fix the personal hearing, thereafter. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng all the documents relevant to the show cause notice. 3. The Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissioner. He has fairly accepted that the order was passed without granting three opportunities of personal hearing to the Applicants. However, he has no objection to remand the matter to the adjudicating authority for fresh adjudication but only after putting some terms f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Central Excise Act, 1944 made applicable to the Service Tax cases has not been adhered to in the present case. In these circumstances, we are of the view that the case be remitted to the original authority for re-consideration of the matter afresh. We also agree with the Ld.A.R. for the Revenue that the Appellant be put to terms before remanding the case. Since the Appellant has already a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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