2007 (1) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Shri K.J. Sanchej, DR, for the Respondent. [Order]. - Since the issue involved centers around denial of opportunity of personal hearing to the appellant at the stage of adjudication itself, the appeal is taken up for final hearing at the instance of both the sides by waiving the requirement of pre-deposit. 2. The revenue issued show cause notice dated 3rd June, 2005 p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such return was filed. 5. The adjudicating authority while noticing in paragraph 10 of its order that the appellant had urged for a personal hearing, proceeded to decide the matter on the basis of the reply and the case papers on record and no personal hearing was given as stated, without dispute, by the learned Counsel. The Assistant Commissioner confirmed the said demand, imposed penalty of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Limited the Tribunal has held as under, in para 9 of its judgment:- "The period for filing of the returns was provided in Section 71A which was six months from the date on which the Finance Act, 2003 received the assent of the President, and the appellant filed the return within the period so prescribed. In a case which was covered by Section 71A read with Rule 7A the date of filing of return....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble to pay the service tax since the recovery would have been time barred on the basis of the deemed liability having been arisen earlier on the expiry of the relevant period in 1998, is, therefore, wholly misconceived". 7. Apart from the question whether the issue stands concluded by the decision of the Tribunal in J.K. Industries Limited, the fact still remains that no personal hearing was gi....