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2017 (9) TMI 455 - CESTAT ALLAHABADValidity of SCN - case of appellant is that the impugned order is bad and unsustainable, as there is no bifurcations of the demand given in the SCN and also no bifurcations is there in the impugned Order-in-Original - Held that: - the SCN is vague and unsustainable, as it fails to give the breakup under the different heads of service, allegedly provided by the appellant - also, the SCN is self contradictory, as in para-5 of the SCN, detailed breakup is given of the services provided by the appellant and/or the business activities, whereas in the later part of the show cause notice, it is alleged that appellant have failed to provide proper details and/or invoices etc - there is no case of disobedience of any summons or notices or any information sought by the Department - SCN is bad and unsustainable - appeal allowed - decided in favor of appellant.
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