TaxTMI 
TaxTMI 
2018 (8) TMI 20
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....espondent (s) ORDER Per Shri Bijay Kumar The present appeal has been filed against the impugned order passed by the Ld. Commissioner (Appeal), Central Excise, Ranchi upholding the order-in-Original passed by the lower adjudicating authority in the matter of show cause notice C. No. IV (4) 318/SEEZ/80/04/6595 Dated-30/12/2004. In the same proceeding, the lower adjudicating authority has confirme....
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....to 17 September, 2004. 2. The learned counsel contests the impugned order on the ground that the Commissioner (Appeals) has not followed the fact, in a proper perspective and that they are not engaged in rendering of a car business and only allowing their vehicle on hire to their various clients on payment of hiring charges as per the agreed distance. The 'rent a cab scheme operators' engaged in ....
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....th the show cause notice demanding service tax amounting to Rs. 10,98,295/- alongwith education cess for the period 1/4/2000 to 30/9/2004 under the provisions of Section 73 of the Finance Act, 1994 read with Section 11 of Central Excise Act, 1994. The appellant replied the show cause notice and asked the adjudicating authority for extension of time. The Adjudicating authority decided the case with....
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....in the order-in-Original itself. However, further opportunity for personal hearing after 28/12/2005 was refused . 4. We have considered the entire gamut of the appeal before us and find that in this case the order has been passed by the lower adjudicating authority without affording personal hearing as requested by the appellant and also not providing the ledgers which have been obtained from the....