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    <title>2025 (5) TMI 1910 - CESTAT NEW DELHI</title>
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    <description>CESTAT NEW DELHI allowed the appeal by remand after finding violation of natural justice principles. The adjudicating authority issued service tax demand based on balance sheet income using 14 relied upon documents (RUDs) without providing copies to the appellant or adequate opportunity to respond. The tribunal held this constituted denial of natural justice and remanded the matter with directions to supply all RUD copies, provide sufficient reply opportunities, and conduct personal hearing before passing fresh order.</description>
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      <title>2025 (5) TMI 1910 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=771638</link>
      <description>CESTAT NEW DELHI allowed the appeal by remand after finding violation of natural justice principles. The adjudicating authority issued service tax demand based on balance sheet income using 14 relied upon documents (RUDs) without providing copies to the appellant or adequate opportunity to respond. The tribunal held this constituted denial of natural justice and remanded the matter with directions to supply all RUD copies, provide sufficient reply opportunities, and conduct personal hearing before passing fresh order.</description>
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