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TMI Blog2016 (12) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... TE OF UP [2009 (3) TMI 526 - SUPREME COURT], where it was held that natural justice is essence of fair adjudication and to be ranked as fundamental. Purpose of following principle of natural justice is to prevent miscarriage of justice. Notice and hearing required as per principle of natural justice - penalty set aside - appeal allowed - decided in favor of appellant. - ST/2738/2011 - FINAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d collection of insurance premiums. On discounting of bills, the appellant charged interest which is not includable in the taxable value. Similarly, the Insurance companies pay service tax on the insurance premium collected as per Service Tax provisions. A Show-Cause Notice was issued to the appellant proposing to recover an amount of ₹ 2,75,703/- under proviso to Section 3(1) of Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perused the record. 4. The learned counsel for the appellant submitted that the order passed by the Commissioner is without jurisdiction and is not sustainable in law as the Commissioner does not have the power of revision under sub-section (1) of Section 84 and therefore, the Commissioner has wrongly issued a Show-Cause Notice and that too, after 23 months of the passing of the Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the Commissioner has no power to impose penalty under Section 78 of the Finance Act, 1994 when the Deputy Commissioner has already imposed penalty under Section 76 77 of the Finance Act and these two Sections are not mutually exclusive. In support of this submission, he relied upon the following case laws : (i) Handimann Services Ltd., reported in 2011 (24) S.T.R. 641 (Kar.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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