2000 (1) TMI 1

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....1998 passed by the Commissioner of Customs (Appeals) vide which he confirmed the order-in-original of the Superintendent of Central Excise (Service Tax) imposing penalty of Rs. 14,969/- under Section 76 and Rs. 5,100/- under Section 77 of the Finance Act on the appellants. The appellants have challenged the validity of the impugned order on the ground that no opportunity was afforded to them to pr....

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....spect of the matter and dismissed their appeal without affording them any opportunity for proving the sufficient cause under Section 80 of the Finance Act for having not filed the return in time and paid the due service tax. Therefore, the impugned order should be set aside. In support of his contention, he has placed reliance on the case of Mukund K. Roongta v. CCE, Jaipur, 1999 (107) E.L.T. 38 (....

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....tendent of Central Excise (Service Tax) not speaking one and no opportunity of hearing was also afforded to the appellants before passing the same. He has fairly conceded that the impugned order be set aside and the case be sent back to the original assessing authority for fresh decision. 3. We have gone through the file. The perusal of the order-in-original passed by the Superintendent of Cent....