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Facts
Show Cause Notice (SCN) was issued for non-payment of service tax. Appellant filed its reply and thereafter, a personal hearing was fixed and an adjournment was sought. Next date for personal hearing was granted, but no notice was given. Meanwhile, an order confirming demand was passed citing non-appearance during personal hearing. The said order was challenged before the High Court.
Held
The High Court observed that the department had passed the order against the assessee on account of non-appearance. On being asked to produce the evidence of serving of letter for hearing, the department could not produce the acknowledgement for dispatch of such notice. It was held that it is imperative to give an opportunity of hearing where the question of law has to be properly dealt with as it may affect the Appellant with civil consequences. Taking note of non-production of evidence of service of notice, the department was directed to grant a hearing and then pass the order.
