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2018 (8) TMI 1008

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..... hould be remanded back to the original authority with a direction to pass a fresh de novo order after following the principles of natural justice and after giving an opportunity to the appellant to produce their documents which they intend to rely upon - Appeal allowed by way of remand. - ST/Early Hearing/20512/2018 in ST/20810/2017-DB - Final Order No. 20893/2018 - Dated:- 2-7-2018 - MR. S.S G .....

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..... narrow compass and with the consent of both sides, we have decided to dispose of the appeal itself. 2. Briefly, the facts of the case are that the appellants are rendering taxable services under the categories of Construction services other than residential complex, including commercial/industrial buildings or civil structure . Consequent to introduction of Voluntary Compliance Encouragement .....

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..... e, HPU. The appellant failed to produce the said documents and again a summon was issued to them. But the said summon was returned back with the remarks 'unclaimed' and thereafter one more summon dt 10/10/2014 was issued to their residential address and the same was also returned with the remarks 'unclaimed'. Thereafter the appellant furnished certain documents. After the completio .....

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..... f the case after affording opportunity of hearing and after complying with the principles of natural justice. 5. On the other hand, the learned AR reiterated the impugned order. He further submitted that appellant failed to furnish reply to show-cause notice inspite of considerable time given to them. The reminders were also sent to the appellant but the same were returned by the Postal authori .....

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