2010 (2) TMI 136

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....entral Excise & Customs (Appeals), Nagpur.) Appearance: Shri P.V. Sadavarte, Advocate, for Assessee Dr T. Tiju, S.D.R, for Commissioner CORAM: Hon'ble Mr.P.G. Chacko Member (Judicial) ORDER NO. 1. In adjudication of a show-cause notice dated 27.2.2007, the original authority demanded service tax and education cess totaling to Rs 2,70,352/- and interest thereon from the ass....

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.... adjudicating authority observed, in its order, that the noticee did not file reply to the show-cause notice and further that they were not interested in filing reply to the show-cause notice and availing chances of personal hearing. That authority proceeded to decide the case on the basis of available records. These facts are not in dispute. 3. The learned Counsel for the assessee submits that....

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....d SDR also. 5. It is evident from the records that the assessee had submitted their reply to the show-cause notice on 18.4.07 but the same was not considered by the original authority, which proceeded on the premise that no reply had been filed by the party. In other words, natural justice was denied to the party by not considering their reply to the show-cause notice. The above grievance was r....

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....n the above scenario, I set aside the orders of the lower authorities on the ground of negation of natural justice and allow the appeal of the assessee by way of remand to the original authority.  7. The department's appeal before me is against dropping of penalties imposed by the original authority. The lower appellate authority, in an apparently lenient approach set aside the penalti....