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2007 (10) TMI 150

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..... ation of natural justice – Matter remanded for a fresh decision - ST/155/2007 - 1645/2007-SM(BR)(PB), - Dated:- 22-10-2007 - Justice R.K. Abichandani, President [Order per] - The appellant challenges the order of the Commissioner enhancing the penalty imposed on the appellant under Section 76 of Chapter V of the Finance Act, 1994 from Rs. 100/- only to Rs. 48,010/- being amount of service .....

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..... ner while holding that, the noticee did not adduce any reasonable cause for the failure to pay the tax either before the adjudicating authority or before the Commissioner, came to a finding that the benefit of Section 80 of the Act could not be granted in such a situation. 4. It appears from the record that, the appellant's Sole Proprietor had sent a letter dated 23-11-2006 to the Commissioner .....

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..... t at all been taken into consideration by the Commissioner. It is evident from the show cause notice that, the appellant was not given sufficient time to reply to the show cause notice and to explain the grounds, if any, which may have been available to the appellant under Section 80 of the Act, for seeking relief against imposition of penalty. The principles of natural justice, requiring adequate .....

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