2014 (10) TMI 455

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....GEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 35/ST/SB/2012-13 dated 30/10/2012 passed by Commissioner of Service Tax, Mumbai. Vide the impugned order, the adjudicating authority has confirmed a service tax demand of Rs. 2,49,80,120/- along with interest thereon and also imposing penalties under Section 76, 77 & 78 of the Finance ....

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....eturns as per which there was a difference in value of Rs. 23,83,83,231/- and the service tax liability thereon worked out to Rs. 2,49,80,120/- and which has been confirmed in the impugned order. 3. The learned Counsel for the appellant submits that while computing the service tax demand, the department has taken into account only the debit entries made by the appellant in their journal in M/s.....

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..... This verification report of the Assistant Commissioner of Audit was never given to the appellant for comments/rebuttal. In the absence of non-furnishing of the verification reports prejudice has been caused to the appellant and therefore, the matter has to go back to the adjudicating authority for providing an opportunity to the appellant to rebut the contentions raised in the verification repor....

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....lant for their comments/rebuttal, there is a violation of principles of natural justice. The adjudication manual of the CBE&C also lays down guidelines to the effect that if a new fact is emerging from the verification/investigation caused by the department, the assessee should be given an opportunity to make a submission/rebuttal on those facts, failing which there would be a procedural irregular....