2012 (7) TMI 110

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....petition is filed for the waiver of pre-deposit of service tax of Rs. 1,81,397/- confirmed by the learned Commissioner as a revisionary authority, on revision of the order in original which was in favour of the assessee.   2. After hearing both sides for some tome on the stay petition, we find that the appeal itself can be disposed of at this juncture as the issue involved lies in a narrow c....

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....view, this is a serious violation of principles of natural justice. Suffice it to say that the reviewing authority should have given sufficient opportunity to the appellant to file the reply and then considered the issue in a proper perspective. We are constraint to set-aside the impugned order as the same is passed in grave violation of principles of natural justice.   5. In view of the for....