2008 (4) TMI 25

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....ls) had upheld the order dated 28.11.2005 of original authority except reducing the penalty from Rs.20,000/- to Rs.2,000/-   2. Heard both sides. 3. The appellant is rendering services of cable operator and the Department sought for details from the appellant about the number of connections and the amounts recovered from their subscribers. As  the appellant was not furnishing&....

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....Rs. 200/- per month but reduced the penalty to Rs 2000. 5. Learned Advocate appearing for the appellant submits that the cable service is being rendered in a village about 60 Kms. away from the District Headquarter and 150 Kms.  away from the Central Excise Divisional Headquarter.  The villages cannot afford such high rate of charges for connections.  The rate of Rs. 200/- said t....

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.... amounts claimed to have collected could be considered reasonable or not.  However, we find that the original authority has relied on certain local enquiries without disclosing the nature and outcome of enquiry and arrived at amount of tax payable.  This procedure adopted is clearly in violation of principles of natural justice.  Therefore, we set-aside the orders of the authorities....