Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed denovo adjudication since the rectification order passed by original adjudicating authority on application under section 74 of Finance Act,1994 without hearing. Ahmedabad Network Systems Pvt Limited, the appellant was engaged in the business of providing cable television services which were brought…