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2016 (12) TMI 1278 - HC - Service TaxChallenge to the show cause notice - period from April 2012 to March 2015 - the petitioner has already submitted their reply to the show-cause notice, vide reply dated 08.12.2015 and in the reply, the petitioner has raised various grounds, including the ground that the issue is pending before the CESTAT. The petitioner has sought for two reliefs from the first respondent and the second relief is an alternative relief to the first relief. The first relief is to drop the proceedings, by accepting the reply. The second relief is to defer the proceedings till the conclusion of the matter before the CESTAT. To consider the second issue, it would be necessary for the adjudicating authority to examine as to whether the issues which are pending before the CESTAT are identical to that of the issues, which are raised in the impugned show cause notice. Held that: - Court cannot interdict the impugned show cause notice and the petitioner should participate in the adjudication process. However, this Court is inclined to issue appropriate directions, so that the plea for deferring the proceedings is considered as first among the several issues by the first respondent. This should not be understood that the issue is to be considered as a primary issue, but it shall be considered as first among the several issues raised by the petitioner. - Matter to be heard on merit.
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