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TMI Blog2019 (3) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... nd N/N. 01/2006 dated 01.03.2006 - no reasonable opportunity for personal hearing accorded to appellant - principles of natural justice - Held that:- Although personal hearing was adjourned on two occasions (to 21.07.2011 and 25.08.2011), there does not seem to be any evidence in the Order that a third opportunity was provided after receipt of the relied upon documents as permissible by proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Construction Service' (CICS). 2.1 On verification of the agreement between the appellants and their clients, it emerged that materials namely, cement, steel, sand, water and power were provided by the clients and cost of the same was not included in the contract value. Therefore, the Department took the view that the appellants had failed to arrive at the true taxable value for the work exec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority. She takes us through paragraph 11 of the impugned Order where the personal hearing fixed on 23.06.2011 was re-fixed on 21.07.2011 and again, on 25.08.2011 for the reasons that the records had been taken away by the Department. However, no further hearing was given and the Order was issued ex parte. 4. On the other hand, Ld. AR Shri. K. Veerabhadra Reddy appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind it proper to remand the matter back to the adjudicating authority for de novo proceedings. Needless to say, in such de novo proceedings, the authority concerned shall accord sufficient opportunities to the appellant to present their case in a personal hearing. All issues are left open.
8. Appeal allowed by way of remand on above terms.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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