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2010 (6) TMI 201 - KARNATAKA HIGH COURTNon speaking order- Two Show Cause Notice has been issued. – Same issue – Held that: - after the adjudication of the first show cause notice, which culminated in an order passed by the Commissioner of the Central Excise on 6-5-2002, a second show cause-notice was issued on 3-4-2003. The said notice also in fact does not refer to the period in which the suppression is said lo have been made by the respondent-assessee. However, the same is apparent from the order of the Commissioner of Service Tax (Annexure E) wherein it is clearly mentioned that the assessee suppressed the value of taxable service pertaining to the year 1999-2000. In the absence of the details mentioned in the second show cause-notice with regard to suppression, we have to rely only on the order of the Commissioner of Service Tax to ascertain what was the nature of suppression referred to issue second show-cause notice. Being aggrieved by the order of the Commissioner, the assessee preferred an appeal be fore the Tribunal alleging that there was in fact no suppression of material before the Department and issue of second show cause notice was not valid in the eye of law. - Tribunal has not considered these facts nor given any finding as to whether the second show-cause notice is valid in the eye of law, but merely referring to the case of Nizam Sugar Factory (2008 -TMI - 47608 - SUPREME COURT OF INDIA ) and has granted relief to the respondent – matter remanded back to tribunal
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