https://www.taxtmi.com/caselaws?id=222124 The judgment sets aside the impugned order and allows the appeal by remanding the matter to the adjudicating authority for a comprehensive reconsideration of the issues. The judge emphasizes adherence to the principles of natural justice and granting the appellant an opportunity to present additional evidence, particularly regarding the transfer of CENVAT Credit between units. The decision highlights the importance of procedural fairness in addressing the appellant's Service Tax liability and penalties under the Finance Act, 1994. en-us Wed, 30 Jan 2013 00:00:00 +0530 Fri, 12 Apr 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222124 The judgment sets aside the impugned order and allows the appeal by remanding the matter to the adjudicating authority for a comprehensive reconsideration of the issues. The judge emphasizes adherence to the principles of natural justice and granting the appellant an opportunity to present additional evidence, particularly regarding the transfer of CENVAT Credit between units. The decision highlights the importance of procedural fairness in addressing the appellant's Service Tax liability and penalties under the Finance Act, 1994. Case-Laws Service Tax Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222124