2018 (4) TMI 1662

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..... notice was never received - Held that:- The procedure prescribed under 37(C) (i) has not been followed. When it is so, the impugned order set aside and matter remanded to Commissioner (Appeals) to decide the appeal on merit without raising the issue of limitation, but by providing reasonable opportunity of hearing to the appellant - appeal allowed by way of remand. - Service Tax Appeal No. 53984 .....

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..... 1944 pertaining to the service of order has not been followed. 3. On the other hand, learned representative of the department has justified the impugned order. 4. By considering the submissions of both the parties and on perusal of material available on record, we are of the view that procedure prescribed under 37(C) (i) has not been followed. When it is so, we set aside the impugned order .....

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