Violation of Principles of Natural Justice – CESTAT set aside Service Tax Order

Indo Unique Flame Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)

The Adjudicating Authority has proceeded to determine tax liability under section 73 of Finance Act, 1994, along with appropriate interest under section 75 of Finance Act, 1994, and impose penalties under section 77 and 78 of Finance Act, 1994 without the preliminary requisite of affording them a hearing or even awaiting their response to show cause notice.

CESTAT held that We fail to perceive any

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