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    <title>2024 (6) TMI 1325 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the impugned order and remitting the case for fresh consideration by the Commissioner (Appeals). The Tribunal emphasized procedural fairness, directing the appellant to submit relevant documents and ensuring access to the Range Officer&#039;s report. The Commissioner (Appeals) must review the case anew, considering the newly submitted evidence, to resolve the matter expeditiously. This decision underscores the importance of due process and the appellant&#039;s right to a fair hearing, particularly in relation to the classification under &#039;Business Auxiliary Service&#039; and the associated service tax liability.</description>
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    <pubDate>Mon, 24 Jun 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=754718</link>
      <description>The Tribunal partially allowed the appeal, setting aside the impugned order and remitting the case for fresh consideration by the Commissioner (Appeals). The Tribunal emphasized procedural fairness, directing the appellant to submit relevant documents and ensuring access to the Range Officer&#039;s report. The Commissioner (Appeals) must review the case anew, considering the newly submitted evidence, to resolve the matter expeditiously. This decision underscores the importance of due process and the appellant&#039;s right to a fair hearing, particularly in relation to the classification under &#039;Business Auxiliary Service&#039; and the associated service tax liability.</description>
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