TMI Blog2017 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... is not hurdle for finalization of the assessment in question - similar issue came up before the Hon’ble Apex Court in the case of CCE, Mumbai Vs. ITC Ltd. [2006 (10) TMI 149 - SUPREME COURT OF INDIA], where it was held that during the pendency of finalization of assessment, no SCN can be issued - SCN were issued before finalization of assessment, therefore, the same are not sustainable in the eye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de letter dt. 04.05.2000. Thereafter, the appellant was paying the Service Tax liability on provisional basis. It is admitted fact that during the impugned period for which the show cause notices have been issued, the assessments were remained provisional as per the letter dt. 04.04.2012 filed by the Ld. AR before this Court. During the pendency of the finalization of the assessment, two show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and considered the submissions. 6. We find that it is admitted position by the Ld. AR as per letter dt. 04.04.2012, the assessment for the impugned period has not been finalized. The finalization of the assessment is separate proceedings for which there is no bar on the Department and impugned show cause notice is not hurdle for finalization of the assessment in question. 7. The question be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the assessee would depend upon the undertaking of exercises by the assessing officer to complete the assessment proceeding as contemplated under the Rules. 23. On a plain reading of the provisions of the Act and the Rules framed thereunder, we have no doubt in our mind that the Tribunal was correct in its finding that the impugned show cause notices were illegal. The same was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l (Inspection) dated 10-4-1986, in our view, was not a final assessment order, as contended by the respondent. 9. Admittedly, in the case in hand the show cause notices were issued before finalization of assessment, therefore, the same are not sustainable in the eyes of law. Accordingly, the impugned proceedings against the appellant are set aside, consequentially, the appeal filed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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