2015 (1) TMI 487

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..... ENT Per: Kalyan Jyoti Sengupta: 1. This appeal is directed against the judgment and order of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore, dated 6th June 2013 and sought to be admitted on the following suggested questions of law:     (a) Whether the Hon'ble CESTAT, Bangalore is justified in relying on the decision in the case of Commissi .....

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..... Whether the Hon'ble CESTAT is correct in opining that the demand of Rs. 2,23,16,485/- for the year 2010-11 does not sustain on account of non-issuance of SCN to the appellant, in fact various citations of various judicial flora have been looked into it by the Ld. Commissioner, while passing the order-in-original and which can be noted from the paras 27(iii) and 28 of the Adjudication order? .....

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..... ew of the matter, we are unable to interfere with this fact-finding. When the show cause notice was not issued to the assessee, the proceedings in connection therewith is a nullity and the adjudication thereof is also non est. 3. Accordingly, the appeal is dismissed. However, it would be open for the department to proceed in accordance with law consequent upon the judgment of the learned Tribunal .....

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