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2021 (11) TMI 553 - AT - Service TaxDelayed/Non-service of SCN - Time Limitation - present adjudication has to be rejected for preliminary reason that the show cause notice was never served upon the appellant within the maximum period as provided under the statute i.e. within the period of 5 years - HELD THAT:- The non-service of SCN during the period of 5 years, as pleaded by the appellant, is very much apparent from the documents. A letter sent by the appellant to Dy. Commissioner concerned as received by the Department on 15th October, 2018 appears to be the reply to the impugned SCN given by the appellant with the clear mention that the said SCN was never received by them. The perusal thereof reflects that appellant has specifically mentioned about the SCN dated 25.4.2018 to have been received only on 17.9.2018 due to the same being earlier served on the wrong addresses. Facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises. The said non-service is the sufficient violation of the statutory mandate. In the given circumstances, the order of remanding the matter to pass an order after verification that too for a period only of 3 months, as passed by Commissioner (Appeals) is opined to not to be sustainable in the eyes of law, for the reason of violation of basic principle of natural justice that the opportunity of being heard was never been provided to the appellant. Since there was no valid service of SCN same cannot sustain and accordingly is to be set aside - the proposal of demand therein cannot be confirmed - Appeal allowed - decided in favor of appellant.
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