TMI Blog2022 (5) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... ERSUS UNION OF INDIA [ 1970 (3) TMI 57 - SUPREME COURT ] and the decision of the Tribunal in PATEL WIDECOM INDIA LTD. VERSUS COMMR. OF CUS. (ICD), TKD, NEW DELHI [ 2004 (5) TMI 110 - CESTAT, NEW DELHI] . In Jethmal the issue arises from Sea Customs Act, 1878 which did not have a specific provision for issue of notice as exists in the present statute. The decision of the Tribunal in re Patel Wideco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant-noticee on notice of intent to take up, and complete, the adjudication process - appeal allowed by way of remand. - SERVICE TAX APPEAL NO: 85013 OF 2016 - A /85330/2022 - Dated:- 7-4-2022 - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Ms Lalita S Phadke, Advocate for the appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respondent OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a fair conclusion without considering alternative possibilities which the impugned order has not delved into. 3. It was pointed out by her that the adjudicating authority had, after taking note of delivery of the speed post article purportedly containing the notice on 20th October 2014 and recording the want of a written reply specifying desire to be heard in person, proceeded to issue the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not have a specific provision for issue of notice as exists in the present statute. The decision of the Tribunal in re Patel Widecom India Ltd arose from the refusal of the noticee to receive the show cause notice and is not in conformity with the circumstances in the impugned dispute. 6. We fail to perceive any justification for the peremptoriness of the adjudicating authority in foreclosin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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