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TMI Blog2017 (1) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of personal hearing which he failed to do so. Therefore Commissioner(Appeals) has violated the principles of natural justice - this is a fit case for remand the matter to Commissioner(Appeals) for re-consideration of the overall case - appeal allowed by way of remand. - Appeal No. ST/85975/2016-Mum - Final Order No. A/93258/2016-WZB/SMB - Dated:- 22-9-2016 - Mr. Ramesh Nair, Member( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore appellant is before me. 2. Shri. Vinay Jain, Ld. C.A. appearing on behalf of the appellant submits that appellant had submitted documents such as detail worksheet of excess payment, copy of ST3 returns filed for the period April, 2009 to September, 2009 and copy of challan showing payment of service tax during the claimed period. C. A. certificate was also submitted for the purpose of unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has not followed the principles of natural justice and hence the order is not legal and proper. He requested for remand of the matter to the Commissioner(Appeals). 3. Shri. M.P. Damle, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that whatever documents were said to have been submitted by the appellant to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the appellant sought for adjournment and it appears from the order the same was not placed before Commissioner(Appeals) while passing order in the appeal. As per the statutory provisions, Ld. Commissioner(Appeals) suppose to grant three opportunity of personal hearing which he failed to do so. Therefore Commissioner(Appeals) has violated the principles of natural justice. In view of above fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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