2009 (2) TMI 140

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....jay Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)].- This case is an outcome of the order of remand dated 2-12-05 passed by learned Commissioner (Appeals). The adjudicating authority held that this Appellant is liable to duty under the classification of the service of 'Business Auxiliary Service'. This was done by order dated 15-2-06 at page 19 of Appeal Folder. Being further....

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.... this Appellant not having been provided any service beyond the scope of Finance Act, 1994, it should succeed. 3. Ld. DR submits that there are cases in favour of the Revenue. As has been decided by the Tribunal in the case of M/s. Roshan Motors Ltd. v. CCE - 2009 (13) S.T.R. 667 in ST Appeal No. 253/2006 disposed vide Final Order No. ST/400/08 dated 27-11-08 and in M/s. Cross Road Auto Pvt. Ltd.....

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....ice or in the course of a proceeding to grant him an opportunity of defence. If such a course of natural justice is not followed, the proceeding can never sustain. We would have brought the whole proceeding to halt today. But when the proceeding on record is also suffering from some technical difficulties of both sides to demonstrate case of each other, it is required that ld. Adjudicating Authori....