2008 (4) TMI 66

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....pellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per P. C. Chacko, Member (J)]. -1. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appeal is against demand of service tax of over Rs. 1.38 cr....

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....h, requested for supply of copies of certain letters which were claimed to be in the custody of the department. They also sought further time for filing reply to the show-cause notice as also for being heard. These factual aspects are seen noted in the 'record of proceedings' of the Commissioner, dated 12-12-2007, a copy of which is available on record before us. The decision of the Commissioner o....

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.... any denial of opportunity to get the documents from the department constitutes denial of natural justice. Nevertheless, for whatever reason, no reply to the show-cause notice having been filed in the case, the party's request for a last opportunity to file reply to the notice ought to have been considered. Opportunity to submit reply to show-cause notice is part of opportunity of being heard vis-....

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....ssioner that any of the documents asked for by the party is in departmental custody and is necessary to disprove any part of the department's case, learned Commissioner shall certainly supply copies of such document to the party. It is further made clear that the party shall co-operate with the adjudicating authority by filing their reply to the show-cause notice and availing opportunity of hearin....