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2023 (4) TMI 871 - CESTAT NEW DELHIDemand of service tax with interest and penalty - the business of the partnership firm M/s. Patel Enterprises was taken over by M/s. Dee Vee Projects Ltd. and in response to the show cause notice issued to M/s. Dee Vee Projects Ltd, facts, including facts relating to M/s. Patel Enterprises, had been stated - case of Revenue is that since a separate show cause notice had been issued to M/s. Patel Enterprise, a reply should have been filed and a representative should also have appeared on the date fixed - HELD THAT:- It is no doubt true that separate notices were issued to M/s. Patel Enterprises and M/s. Dee Vee Projects Ltd, but in view of the peculiar facts and circumstances of the case that the business of M/s. Patel Enterprises was taken over by M/s. Dee Vee Projects Ltd on April 01, 2013; the period involved in both the show cause notices is 2013-14 and 2014-15, similar allegations have been made; and the fact that the demand raised against M/s. Dee Vee Projects Ltd has been dropped by an order dated November 10, 2022, it appears appropriate to remand the matter to the Adjudicating Authority so as to enable the appellant to submit a reply to the show cause notice and also appear on the date to be fixed by the Adjudicating Authority. Appeal allowed.
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