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2023 (7) TMI 1239 - HC - Service TaxPrinciples of natural justice - SCN was not served upon the petitioner and without giving an opportunity of hearing, the Adjudicating Officer had passed the order and the copy of the order was not served to the petitioner - Levy of penalty u/s 78 of the Finance Act, 1994 - HELD THAT:- In the case of SARAL WIRE CRAFT PVT. LTD. VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX & OTHERS [2015 (7) TMI 894 - SUPREME COURT], the Hon’ble Supreme Court held that an order must be tendered on the person concerned or his authorised agent, in other words, on no other person, to ensure efficaciousness. In the case of M/s RU’s Marketing and Creative Unit [2018 (1) TMI 220 - MADRAS HIGH COURT], the Hon’ble Division Bench of Madras High Court held that it is clear that after the word “sending it by registered post with acknowledgement due” the words i.e. “or by speed post with proof of delivery” has been inserted. The aforesaid amendment itself would clearly shows that the amendment sought to be made is not only clarificatory in nature but also purely procedural for the purpose of communication of decisions/orders/summons to the parties. It is the basic Principle of Law long settled that if the manner of doing a particular is prescribed under any statute, the must be done in that manner or not at all. Section 27 of the General Clause Act will not come in aid to the respondent. The respondents failed to show any material that the impugned order dated March 6, 2018 was served upon the petitioner - respondents have already realised the amount from the petitioner and the same is lying with the respondents, therefore, to safeguard the interest of revenue at this stage, it is not proper to direct the amount to be returned to the petitioner as this Court has not gone into the merit of the matter. Matter remanded back to the Adjudicating Authority to decide the matter of fresh by allowing the petitioner to file reply to show cause and after giving an opportunity of hearing to the petitioner, the Adjudicating Authority shall dispose of the said matter within a period of eight weeks from the date of receipt of this order - petition allowed by way of remand.
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