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of <h1>Appellate Tribunal orders fresh adjudication, emphasizes natural justice principles.</h1> <h3>Daicel Chiral Technologies (India) Private Limited Versus Commissioner of Customs, Central Excise and Service Tax</h3> The Appellate Tribunal CESTAT Bangalore remanded the matter for fresh adjudication, emphasizing principles of natural justice and providing the appellants ... Demand of service tax - Imposition of penalty - Management, Maintenance or Repair Service - Held that:- Following decision of assessee's own previous case [2015 (1) TMI 293 - CESTAT BANGALORE] - Matter remanded back - Decided in favour of assesse. The Appellate Tribunal CESTAT Bangalore remanded the matter to the original adjudicating authority for fresh adjudication, setting aside the impugned order. The Tribunal emphasized observing principles of natural justice and giving reasonable opportunity to the appellants to present their case.
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