Principle of Natural justice should be followed while deciding matter

CA URVASHI PORWAL Brief of the Case In the case of Mittal Construction Co. V. Commissioner of Central Excise, Ludhiana, it was held that the principle of natural justice should be followed while deciding the matter by providing reasonable opportunity of being heard to the assessee. Facts of the Case The appellant- assessee is engaged in providing various services including site formation and clearance services. The assessee got itself registered with the department w.e.f 7.2.2006 for providing services of site formation. During the course of audit, the respondent observed that the appellant ha...