New evidence at appeal stage justified remand for fresh adjudication after a reasonable opportunity of hearing.

Where evidence relied on at the appellate stage had not been produced before the original authority, the matter was sent back for reconsideration so the adjudicating authority could examine the material after hearing the appellant. The tribunal directed the appellant to file written submissions before the Commissioner, and required the Commissioner to decide the case expeditiously after granting a reasonable opportunity of hearing. The operative point is that new evidence not earlier placed on record justified remand for fresh adjudication rather than determination on the existing record.

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Issues: Whether the matter should be remanded for fresh adjudication when the appellant relied on evidence of service tax payment by the principal advertising agencies, which had not been produced before the original authority.

Analysis: The evidence relied upon before the appellate tribunal was not placed before the original authority. In these circumstances, the matter required reconsideration by the adjudicating authority after permitting the appellant to place its submissions and after giving a reasonable opportunity of hearing.

Conclusion: The matter was remanded for fresh adjudication, with directions to the appellant to file written submissions before the Commissioner and for the Commissioner to decide the case expeditiously after granting a reasonable opportunity of hearing.

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