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ADJUDICATION

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 10-10-2015 Last Replied Date:- 13-10-2015 - proceedings in any assessment or penal proceedings is a very important aspect of tax administration. It provides an opportunity to the assessee to be heard and show cause before any action is taken in proceedings relating to him. Issue of show cause notice is a pre-condition to a proper which is an intimation to assessee of the proposed action by the department. The adjudicating officer adjudicates the s .....

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en defined in the Act but according to www. wikipedia. org, is the legal process by which an arbiter or judge reviews evidence and argumentation including legal reasoning set forth by opposing parties or litigants to come to a decision which determines rights and obligation between the parties involved. Three types of dispute are resolved through : Disputes between private parties, such as individuals or corporations. Disputes between private parties and public officials. Disputes between public .....

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under the Customs Act and Service tax: (i) A clear distinction should be drawn between a transaction and an act; a transaction may involve a series of separate and distinct acts of commission or omission. Thus, disposal of matches without payment of duty constitutes a transaction which involves the commission of different acts, e.g. (1) removal without a transport document; (2) falsification of statutory accounts. (ii) If one and the same act constitutes an offence under two or more rules, only .....

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above a separate punishment may be awarded in respect of each such act, the total of the penalties in respect of all the acts together should not exceed the maximum limits wherever prescribed. (c) If on the other hand, the acts constitute more than one transaction each set of acts constituting one transaction should be adjudicated upon separately and penalties totaling up to the maximum limits where ever prescribed may where necessary be imposed in respect of acts constituting each transaction .....

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tory requirement for raising any demand of duty/service tax. The basic aim of SCN is to provide a reasonable opportunity to assessee to present his case or show cause to the proposed demand before any demand is conformed. SCN beyond jurisdiction is not sustainable. The time limit for issuance of SCN is one year (up to 28-5-2012; 18 months thereafter) from the relevant date, i.e., date of filling of the return. Summons u/s 14 of the Central Excise Act, 1944 can be issued before the SCN, if the as .....

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t does not plead ignorance, non-intimation or innocence at a later stage. Such letter may contain necessary particulars about period, nature of demand, amount, non compliances etc. SCN cum-demand notice should be based on proper investigation by the officials and duly supported by valid documentary evidences. [Ram Steel Rolling & Forging Mill v. CCE, Mumbai-II 2006 (9) TMI 332 - CESTAT, MUMBAI; Swastik Tin Works v. CCE, Kanpur 1986 (3) TMI 192 - CEGAT, NEW DELHI]. SCN is tentative, not decis .....

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) TMI 783 - KARNATAKA HIGH COURT] Periodical SCN is issued when the issues under consideration are not decided and such issues continue for a longer period. Adjudicating authority can not pass two orders on same SCN, though corrigendum may be issued on minor issues without substantially altering the order. For genuine reasons, three adjournments should be given to assessee or giving opportunity of hearing for three occasions before passing any order. is an important function of revenue officers. .....

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ociates Pvt. Ltd. v. CCE, Noida 2009 (1) TMI 552 - CESTAT, NEW DELHI; Afloat Textiles Pvt. Ltd. v. CCE, Vapi 2007 (7) TMI 444 - CESTAT, AHMEDABAD)] Order can not travel beyond the scope of SCN. [MCnally Bharat Engineering Co. Ltd. v. CCE 2011 (2) TMI 1240 - JHARKHAND HIGH COURT] Adjudicating order should be in accordance with judicial discipline which must be strictly adhered to. Order of must show application of mind and be self-speaking/reasoned order. Reasons for order would ensure justice or .....

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