2019 (3) TMI 1512

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.... 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 Service' (CICS). 2.1 On verification of t....

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....alty 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. She takes us through paragraph 11 of the impugn....