2017 (8) TMI 1545

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..... tended to be taxed. It may be stated that a show-cause notice is foundation of adjudication. In absence of such foundation, opportunity of defence being denied to the appellant, the order appealed suffers from legal infirmity which is incurable at this stage. The adjudication order fails to stand for which appeal is allowed. - Appeal No. ST/85812/2014 - - - Dated:- 31-8-2017 - D.N. Pa .....

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..... ing at page 28 to 31 of appeal folder does not bring out what are the material facts and evidence on which the alleged service was intended to be taxed. It may be stated that a show-cause notice is foundation of adjudication as has been held by the Apex Court in the following cases:- (i) Ballarpur Industries Ltd. 2007 (215) ELT 489 (SC) (ii) Champdany Industries 2009 (241) ELT 4 .....

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