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TMI Blog2018 (5) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... he service was taken on hypothetical basis and not attributed to the actual service - the appellant’s request for further submission was also not considered - the matter needs to be remanded - appeal allowed by way of remand. - ST/87863/2014 - A/86055/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri J.N. Somaiya, Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod 16/05/2008 to 31/03/2012 was confirmed along with interest under Section 75. Penalty of ₹ 10,000/- under Section 77 and penalty of ₹ 71,13,269/- was imposed under Section 78. Being aggrieved by the order-in-original the appellant filed the present appeal. 2. Shri JN Somaiya, Learned Counsel appearing on behalf of the appellant, at the outset submits that the Learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried out any exercise to identify the activity correctly. Therefore, nevertheless, it is a violation of principles of natural justice. He further submits that the appellant already received a show cause notice covering the period which is covered in the show cause notice which is the subject matter of the present appeal and invoked the extended period. He submits that once the show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for further submission was also not considered. In these circumstances for proper and reasoned adjudication the matter needs to be remanded. Accordingly we set aside the impugned order and remand the matter to the adjudicating authority for passing a fresh order after giving proper opportunities to the appellant to make submissions on all the issues which are kept open. The appeal is allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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