TMI Blog2018 (3) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... the service report prepared by the Superintendent, Faizabad also does not contain any number of attempts undertaken to serve the notice directly to the assessee. Straight away upon receiving the notice it has been served by affixture - there is no valid service of SCN. Appeal allowed - decided in favor of appellant. - ST/70556/2016-ST[SM] - A/70559/2018 - Dated:- 12-3-2018 - Mr. Anil Choudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that under Circular No.275/34/2006-CX. 8A, dated 18/02/2010 the board has clarified that Commissioner (Appeals) continues to exercise the power of Adjudicating Authority in the matter of assessment. Further observing that the appellant have not disputed the adjudication order on merits, the Appellate Authority modifying the demand by reducing it, confirmed the demand alongwith penalty under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /10/2012, wherein the Inspector - Adjudication has forwarded the Show Cause Notice to the Assistant Commissioner Central Excise Service Tax, Faizabad, for service. Further, the Assistant Commissioner, Faizabad has replied to the Superintendent - Adjudication, Allahabad by letter dated 05/11/2012, informing that the assessee - M/s Ram Nivas Singh Contractor, was not available at his address and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee and only so-called record of service of Show Cause Notice has been prepared, which is against the provisions of law and the rules. In this view of the matter, I hold that there is no valid service of Show Cause Notice. Accordingly, the impugned order cannot be sustained and the same is set aside. The service of a valid Show Cause Notice is a condition precedent for assuming jurisdiction to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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