2008 (10) TMI 144

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..... t, Shri V.P.C. Rao, JDR, for the Respondent. [Order]. - The appellant has filed this appeal against the Order-in-Appeal No. 9/2008-C.E. dated 24-3-2008, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Shri Manjunath, learned Advocate appeared for the appellants and Shri V.P.C. Rao, learned SDR appeared for the Revenue. 3. Heard both the sides in the matter. The appellants .....

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..... ed to the Commissioner (Appeals). It was urged that the Adjudicating authority in the impugned order had ignored the provisions of Section 73(3) of the Finance Act. The Commissioner (Appeals) after going through the facts of the case; came to the conclusion that provisions of Section 73(3) should not be applicable to the facts of the case. In view of the provisions of Section 73, he upheld the ord .....

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..... endent issued a letter to the appelants inviting their attention to Section 73(3) of the Finance Act. This letter was issued even after the payment of service tax by the appellants. It is very clear on going through the letter that the Superintendent had directed the appellants to comply with the provisions of Section 73(3) of the Finance Act, 1994 so that the question of dispensing of notice cont .....

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