2024 (9) TMI 924

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.... aside and the matter was remanded back to Original Authority for decision afresh for the period 10/2014 to 06/2017 after observing the principles of natural justice (impugned order). 2. Learned Advocate for the appellant's main ground is that in this case there is a clear breach of principles of Natural Justice by the Original Authority, as they had neither received the Show Cause Notice nor the notices for personal hearings. He further states that all these grounds were taken up before the Commissioner (Appeals), however, the Commissioner (Appeals) while holding that there is a clear cut time bar for demand for the period during 04/2014 to 09/2014, however, did not given any clear direction as regards their other grounds raised before ....

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....t and therefore there was a clear breach of principles of natural justice in the Order-in- Original. On going through the impugned order, I find that as far as the first issue is concerned there is a clear finding by the Commissioner (Appeals) that the demand for the period 10/2014 to 06/2017 is not sustainable and therefore, he has set aside the same as time barred. There is no dispute by the Revenue on this issue. 6. As far as the second ground is concerned, I find that he has also taken into account the grounds of non-receiving the letters of personal hearings as well as not getting the show cause notice and has come to the conclusion that there is a merit in appellant's contention that there is a violation of principles of natural ju....