TMI Blog2022 (7) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of non-service of show cause notice before the Commissioner (Appeals). The appellant had also raised the ground with regard to limitation, as the demand was raised for the period July, 2012 to March, 2013, vide show cause notice issued in April, 2018. It has also been contended before the Commissioner (Appeals) that the appellant had deposited the admitted tax of Rs.6,66,286/- vide 18 ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 F. Further, before proceeding on merits, the Commissioner (Appeals) shall inquire from the Adjudicating Authority as to the manner of the service of the show cause notice and shall obtain a copy of the evidence thereof. If no show cause notice has been served, in that case, the order-in-original is ab initio void. Only upon satisfaction with regard to the service of the show cause notice, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the issue of non-service of show cause notice before the Commissioner (Appeals). The appellant had also raised the ground with regard to limitation, as the demand was raised for the period July, 2012 to March, 2013, vide show cause notice issued in April, 2018. It has also been contended before the Commissioner (Appeals) that the appellant had deposited the admitted tax of Rs.6,66,286/- vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect, then the appellant has satisfied the requirement of Section 35 F. Further, before proceeding on merits, the Commissioner (Appeals) shall inquire from the Adjudicating Authority as to the manner of the service of the show cause notice and shall obtain a copy of the evidence thereof. If no show cause notice has been served, in that case, the order-in-original is ab initio void. Only upon satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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