2019 (8) TMI 1433

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..... been called in question.  The order is dated 26.07.2018 and it bears Reference No.C.No.iV/09/130/2015-STII (ADJ) (hereinafter 'impugned order' for brevity). 2. Learned counsel for writ petitioner submits that impugned order was served on the writ petitioner on 29.08.2018. 3. To be noted opportunity to show cause alone is statutorily imperative, but in the instant case, respondent in .....

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..... i K.Girithar, Manager-Ops and Ms.A.Gomathi, Manager-Admin of the assessee, appeared for the personal hearing and submitted a written reply dated 15.11.2016. 4.2. Personal hearing pertaining to this case was conducted and concluded by me in my capacity as Commissioner of Service Tax II, Chennai.  However, order-in-original could not be passed by me in that capacity on account of reorganizati .....

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..... Excise post GST regime and therefore, he passed the impugned order based on the assignment of work made by the Principal Chief Commissioner of GST and Central Excise and the personal hearing held on 15.11.2016. 7. Between the date of personal hearing (15.11.2016) and the date of impugned order (26.07.2018), more than 11/2 years, 20 months to be precise, have elapsed. 8. Mr.M.Santhanaraman, learn .....

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