https://www.taxtmi.com/caselaws?id=445365 CESTAT New Delhi allowed the appeal, finding that the Principal Commissioner violated natural justice principles by denying opportunity of hearing. Despite scheduling hearings and adjourning the matter to 10.08.2015, the Commissioner passed an ex-parte order on 11.08.2015 without hearing the appellant or examining submitted documents. The tribunal also held that the application for rectification of mistake should have been decided on merits rather than dismissed due to the original officer's transfer, as the power under section 74(1) of Finance Act cannot be rendered ineffective by transfer. Matter remitted to adjudicating authority for fresh order after granting proper hearing opportunity. en-us Tue, 10 Oct 2023 00:00:00 +0530 Tue, 07 Nov 2023 08:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445365 CESTAT New Delhi allowed the appeal, finding that the Principal Commissioner violated natural justice principles by denying opportunity of hearing. Despite scheduling hearings and adjourning the matter to 10.08.2015, the Commissioner passed an ex-parte order on 11.08.2015 without hearing the appellant or examining submitted documents. The tribunal also held that the application for rectification of mistake should have been decided on merits rather than dismissed due to the original officer's transfer, as the power under section 74(1) of Finance Act cannot be rendered ineffective by transfer. Matter remitted to adjudicating authority for fresh order after granting proper hearing opportunity. Case-Laws Service Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445365