TMI BlogDelayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the...Delayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises. The said non-service is the sufficient violation of the statutory mandate. In the given circumstances, the order of remanding the matter to pass an order after verification that too for a period only of 3 months, as passed by Commissioner (Appeals) is opined to not to be sustainable in the eyes of law, for the reason of violatio..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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