2010 (11) TMI 178

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.... Jain, SDR, for the Appellant. Shri Dinesh Mittal, DGM, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President].  - By consent of both the sides, matter is taken up for final disposal. Heard the DR for the appellants and Shri Dinesh Mittal, DGM for the respondent. Though the impugned order is sought to be challenged on various grounds, it is not necessary to refer to....

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....nalty, provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 3. It is true that referring to said provision of law it could be argued that the Commissioner (Appeals) may pass the order as he thinks fit and the same may include order of rema....

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....mand the matter to the Adjudicating Authority. The law provides that in case the Commissioner (Appeals) finds any infirmity in the order passed by the Adjudicating Authority or the order is found to be unsustainable, the Commissioner (Appeals) is certainly entitled to set aside such order and thereupon pass an appropriate order on merits by himself but not to remand the matter. Being so, Commissio....