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2022 (7) TMI 522 - AT - Service TaxService of SCN - Ex-parte order - ex parte order-in-original is silent as regards the manner in which the show cause notice was served - violation of principles of natural justice - HELD THAT:- The appellant had raised the issue of non-service of show cause notice before the Commissioner (Appeals). The appellant had also raised the ground with regard to limitation, as the demand was raised for the period July, 2012 to March, 2013, vide show cause notice issued in April, 2018. It has also been contended before the Commissioner (Appeals) that the appellant had deposited the admitted tax of Rs.6,66,286/- vide 18 challans in March, 2015. From the impugned order, it appears that the Commissioner (Appeals) has dismissed the appeal for want of pre-deposit without making any inquiry with regard to the claim of the appellant that they have already deposited the tax amount of Rs.6,66,286/-. Further, that the Commissioner (Appeals) has not recorded any finding with regard to the ground of non-service of the show cause notice, which goes to the root of the matter. No valid adjudication order can be passed, without proper service of show cause notice. This appeal by way of remand to the Commissioner (Appeals) with the directions to ascertain the claim of the appellant that they have deposited an amount of Rs.6,66,286/-. If the same is correct, then the appellant has satisfied the requirement of Section 35 F. Further, before proceeding on merits, the Commissioner (Appeals) shall inquire from the Adjudicating Authority as to the manner of the service of the show cause notice and shall obtain a copy of the evidence thereof. If no show cause notice has been served, in that case, the order-in-original is ab initio void. Only upon satisfaction with regard to the service of the show cause notice, the Commissioner (Appeals) shall proceed to decide the case on merits.
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