2015 (9) TMI 46

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..... the documents ineligible stand disclosed in the impugned order, thus making the appellant incapable of contesting the same. The principles of fair adjudication required the adjudicating authority to provide the material sought to be relied upon by him to the assessee and to seek his comments on the same. Inasmuch as the same has admittedly not been done, we set aside the impugned order - Matter re .....

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..... es Thirteen Lakhs Seven Thousand One Hundred and One only) was utilized for payment of service tax, he has confirmed the same amount against the assessee. Another demand of ₹ 13,92,482/- (Rupees Thirteen Lakhs Ninety Two Thousand Four Hundred and Eighty Two only) stands confirmed under Erection, Commissioning and Installation Services out of which the appellant has already paid an amount of .....

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..... en that the report of the jurisdictional Central Excise officer was not supplied to the assessee so as to seek their comments nor the details given in the said report and the grounds for holding the documents ineligible stand disclosed in the impugned order, thus making the appellant incapable of contesting the same. The principles of fair adjudication required the adjudicating authority to provid .....

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