2024 (11) TMI 524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....harat Jain, Advocate Present for the Respondent: Sh. Yashpal Singh, Authorized Representative ORDER The present appeal is directed against the impugned order dated 20.12.2023, whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is registered with the department vide Registration No. AFMPG3290HSD001....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntract/order etc. were called from the appellant. The appellant submitted documents for 2014-15 but failed to submit requisite documents of 2015-16. The documents submitted by the appellant are not found satisfactory. Accordingly, the service tax liability was calculated on the basis of third party information received from the income tax department for the financial year 2014-15 & 2015-16, in whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal. 3. Heard both the parties and perused the material on record. 4. Ld. Counsel for the appellant submits that the impugned order has been passed in violation of the principle of natural justice. He further submits that the Original Authority has passed the adjudication order without taking the reply of the appellant on record. He further submits that the appellant has duly filed reply d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned order. 7. After considering the submissions of both the parties and perusal of material on record, we find that in this case, while passing the Order-in-Original the adjudicating authority has not considered the reply of the appellant which was duly filed and thereby violated the principles of natural justice. It appears that the adjudication order was passed without considering th....