2019 (1) TMI 10

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..... dent : Mr.T.Sundaranathan JUDGMENT T.S.SIVAGNANAM, J. This appeal has been filed by the Revenue challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai made in Final Order No.40116 of 2018 dated 17.1.2018. 2. The above appeal has been filed raising the following substantial questions of law : "i. Whether the Tribunal was justified in .....

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..... respondent. 4. The short issue, which falls for consideration, is as to whether the show cause notice was served on the assessee before commencement of the adjudication, which culminated in the Order-in-Original dated 24.2.2014. 5. In the memorandum of grounds of appeal filed by the appellant, though it is stated that the show cause notice was issued under Section 124 of the Customs Act, 1962, .....

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