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Whether issuance of SCN under section 73 is mandatory to fix the liability of the assessee? Whether demand of service tax and interest is not sustainable in absence of SCN?

Dated:- 3-4-2015 - 19 - Demand and Recovery Yes. In the case of Diamond Cables Ltd. [2004 (3) TMI 6 - CESTAT (MUMBAI)] it was decided that the matter is already covered in the decision of Allied Instr .....

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