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2023 (6) TMI 373 - CESTAT CHENNAIService of SCN - SCN not sent at proper address - Show Cause Notice also clearly mentioned that this was the address in which the appellant was previously residing - adjudication order has been passed exparte and that the Show Cause Notice has not been served upon the appellant - Principles of natural justice - HELD THAT:- The department was fully aware that the appellant is not residing and not available in the address at No. 2/126-E, Dindigul Road, Ramjee Nagar, Trichy – 620 009. Even then the Show Cause Notice has been issued to the said address by the department. After the Show Cause Notice was returned as unclaimed, the department has not opted to issue the Show Cause Notice to the proper address and instead was followed the procedure under sec. 37C(b) of the Central Excise Act r/w sec. 83 of the Finance Act, 1994 to paste and affix the Show Cause Notice at the Trichy address. The appellant has not been served the intimations for personal hearing and the order is seen to have passed exparte. The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - Appeal allowed.
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