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2022 (4) TMI 203 - HC - Service TaxValidity of assessment order - ex-parte order - opportunity of personal hearing not provided - contravention to the revised guidelines, issued by the Central Board of Indirect Taxes and Customs (Judicial Cell), dated 21.08.2020 - violation of principles of natural justice - HELD THAT:- It is the contention of the petitioner that the issue raised vis-à-vis the subject assessment years [AYs] i.e., AYs 2013-2014, 2014-2015 and 2015-2016, is no different from that which arises from the demand-cum-show cause notice dated 23.04.2014, issued for the period spanning between 2008-2009 and 2012-2013. According to the petitioner, the adjudication carried out qua the demand- cum-show-cause notice dated 23.04.2014 resulted in the dropping of the entire amount of demand, save and except an amount equivalent to ₹ 91,91,814/-. The petitioner avers that an order-in-original in that behalf was passed on 19.06.2015. Against the said order, cross-appeals have been filed, which, according to the petitioner, are pending before Customs Excise and Service Tax Appellate Tribunal (CESTAT). List the matter on 04.04.2022.
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