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TMI Blog2007 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... d aside. Therefore, the Revisional Authority should hear the appellant affording a reasonable opportunity to him and bringing home the charges that he should face for reply. While doing so, the authority below should also bring out clearly the reason why such authority proposes to exercise power under section 84. This shall only meet the end of justice. Accordingly, the appeal is allowed by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of natural justice which can only enable the appellant to know why the Order passed by learned Adjudicating Authority was erroneous for exercise of power under section 84. Learned Counsel brought attention to the show-cause notice at page 33 of the paper-book. He submitted that on this very legal ground, itself, the proceeding is unsustainable, when the appellant had no opportunity to know the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed JDR submits that the activity carried out by the appellant should be made liable to tax according to the provisions of the Finance Act, 1994. Therefore, the review was done properly and the Order does not call for intervention. 3. Hearing both sides, it can be concluded that calling for pre-deposit at this stage, is unwarranted. Rather, disposal of the appeal in view of the forceful argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee shall get an opportunity to defend, if such a procedure is followed, there shall be no grievance in future. 5. The merits of the case should be thoroughly examined when the ratio of the decisions cited by learned Counsel has force. When the Hon'ble Apex Court held that circular should be followed by the Departmental Authorities for the uniform approach of the law, such a bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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