2019 (3) TMI 1512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. D. Naveena, Advocate for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Madhu Mohan Damodhar : The appellants were undertaking Civil Construction contracts for various textile mills and other industries/institutions from the year 2001 onwards that were registered with the Department under the category of 'Commercial or Industrial Construction Ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d along with interest and imposed equal penalty under Section 78 of the Finance Act, 1994. Penalty under Section 77 ibid was also imposed. Hence, this appeal. 3. Today when the matter came up for hearing, Ld. Advocate Ms. D. Naveena appearing on behalf of the appellant submits that the appellants were not accorded reasonable opportunity for personal hearing before the adjudicating authority. Sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oes not seem to be any evidence in the Order that a third opportunity was provided after receipt of the relied upon documents as permissible by proviso to Section 33A (2) of the Central Excise Act, 1944, as applicable to service tax matters. This being the case, the impugned Order suffers from lack of natural justice accorded to appellants to present their case. 7. In the event, we find it prop....