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2015 (9) TMI 418 - HC - Service TaxValidity of Show Cause notice - proper officer - argument was raised before the tribunal first time - it was contended that notice has been issued by the Superintendent of the Central Excise. He lacks jurisdiction and, therefore, the order passed by the Adjudicating Authority was void ab initio - it was contended that show cause notice could have been issued only by the Commissioner of Central Excise or any delegate of the Commissioner duly and properly delegated the powers to adjudicate in terms of the Finance Act, 1994 and the Central Excise Act, 1944. Held that:- whether the entire proceedings from the inception were under the authority of the Superintendent and he concluded the adjudication, was an argument raised for the first time before the Tribunal that the Tribunal found it fit to reject it by assigning reasons inter alia of acquiescence. - We do not find that the Tribunal’s order in relation to this aspect raises any substantial question of law. - appeal dismissed - Decided against the assessee.
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