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2021 (4) TMI 350 - AT - CustomsValidity of Service of SCN - condition precedent for giving jurisdiction to the Adjudicating Authority to pass an order - Section 153 of the Customs Act - HELD THAT:- In the present case inspite of opportunity given, Revenue failed to produce the proof of delivery of the show cause notice. Further, from perusal of the order-in-original, it is found that the Adjudicating Authority have not recorded satisfaction of service of show cause notice and have proceeded to pass the ex-parte order-in-original, which is held to be a nullity in the eyes of law. Substituted service by way of affixation on the notice board of the Department is by way of last resort. In the facts of the present case, it is found that without identifying, the noticee, nor taking any reasonable measures of any substituted service as mentioned in clause (d) and (e) of Section 153(1), the Adjudicating Authority have proceeded to pass the ex-parte adjudication order. For passing a valid adjudication order, valid service of show cause notice is essential. There is no valid service of show cause notice - Appeal allowed - decided in favor of appellant.
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