9911796707
TMI Blog2009 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... the charge on the Appellant is not brought out in the order by cogent evidence - Adjudicating Authority has bypassed the provisions of law to appreciate that the action initiated may result in civil or criminal liability. It is therefore necessity of the law that such a liability should be brought to the notice of the Appellant clearly by a show-cause notice or in the course of a proceeding to gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant submits that they are not covered by law at all for the Service Tax liability in view of the nature of the activity carried on by the Appellant. The Appellant is an automobile dealer who sells two wheelers with the financial assistance. The Appellant has provided a table space to process applications of the prospective buyer and gets commission from processors for the facility provided to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic root of the matter. We found that the manner how this Appellant should be brought to the charge on the Appellant is not brought out in the order by cogent evidence. The correspondence dated 14-12-04 although was considered by Authorities below to be a basis for initiation of the proceeding, ld. Adjudicating Authority has bypassed the provisions of law to appreciate that the action initiated may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may not be any grievance by the Appellant. 6. With the aforesaid direction we remand the matter to ld. Adjudicating Authority to do justice to the litigants. The Appellant, of course, shall be entitied to a fair opportunity of hearing and lead defence adducing documentary and/or oral evidence as permissible under law and the Authority shall pass a speaking and reasoned order. (Dictated & pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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