2021 (8) TMI 1324

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....nt. JUDGMENT Heard both sides. 2.  Learned Counsel appearing for the petitioner drew my attention to the show cause notice at Ext.P1, dated 22-10-2018 and submits that the petitioner had replied to this show cause vide reply at Ext.P2. Thereafter, the matter was posted for personal hearing. By drawing my attention to the communication at Ext.P5, dated 24-11-2020, Learned Counsel appearing ....

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.... because of non-compliance of principles of natural justice, the impugned order needs to be set aside. 3.  I have considered the submissions so advanced. With an averment that the petitioner has failed to pay the service tax, show cause notice (Ext.P1) was issued, to which the petitioner has tendered reply at Ext.P2. On some occasion, the assessment proceedings were deferred at the request o....

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....rd, and to drop penal proceeding against our firm." 4. Bare reading of communication at Ext.P5 sent by the petitioner to the respondent makes it clear that the petitioner expressed his disinclination for availing opportunity of personal hearing and requested the authority to drop the penal proceedings against the firm. Following are the observations of the respondent while passing the impugned or....