TaxTMI 
TaxTMI 
2018 (8) TMI 1008
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....i M.S. Nagaraja, Adv For the Appellant Shri N. Jagadish, Asst, Commissioner (AR) For the Respondent ORDER Per: S.S GARG The appellant has filed an application for early hearing of appeal. The applicant has stated that the impugned order has been passed by the Commissioner of Central Excise and Service Tax, Mangalore without the appellant having received the show-cause notice, submissio....
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....before the Assistant Commissioner who was the designated authority under Section 105(c) of the Finance Act detailing their service tax dues for the period from April 2012 to December 2012 under Section 107(1) of the Finance Act, 2013 in the prescribed proforma VCES-1 along with calculation sheet. The Department, through the intelligence, gathered/found that the appellants were also providing vario....
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....llant did not receive the show-cause notice and therefore they did not file reply to the show-cause notice and the Commissioner after giving one or two opportunities to the appellant, disposed of the show-cause notice by confirming the demand along with the penalties. Hence the present appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that in the....
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....rcumstances, learned Commissioner had no option but to dispose of the notice on the basis of the available record. 6. After considering the submissions of both sides and perusal of material on record and the impugned order, we find that the impugned order has been passed ex parte without affording the opportunity of hearing to the appellant and consequently, the principles of natural justice ha....