9911796707
TMI Blog2023 (5) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... hi East/AP/2022 & 114/Commr/Delhi East/AP/2022, both dated 14.09.2022, passed by the Commissioner Central, Delhi East (hereafter 'the impugned orders'). The impugned orders adjudicated the Show Cause Notices dated 09.10.2017, 06.12.2018 & 27.12.2018; they confirmed a demand of service tax and also imposed penalty on the petitioners. 2. The principal grievance of the petitioners is that the impugned orders have been passed in gross violation of the principle of natural justice. Learned counsel for the petitioners submits that an opportunity of personal hearing was not granted to the petitioners. 3. The Show Cause Notices were issued on 09.10.2017, 06.12.2018 & 27.12.2018, pursuant to the search conducted by the Officers of Anti Evasion, Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articipate. 5. It is significant to note that in the email sent by Mr. Anuj Gupta, it was mentioned that all the Directors, that is, Rohit Negi and Indu Gupta had resigned from the Directorship of the company w.e.f. 22.08.2020 and 01.02.2019 respectively. He also specifically mentioned that the company has been taken over by another person namely, Mr. Ram Rawat. It was stated by him that since the company has been taken over by the new management, he does not have access to the documents as the same relate to a period of 2017 and 2018. He sought time to collate all the documents and information for the purpose of filing reply. 6. It is, thus, apparent that despite the receipt of the email and having been informed that the company has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof, to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice." 9. It provides for the service of the decision, order, summons or notice by sending it through registered post with acknowledgment due to the person for whom it is intended. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating Authority. 13. In view of the above, the impugned orders are set aside and the matter is restored before the Adjudicating Authority. The petitioners are directed to file their replies alongwith supporting documents within a period of four weeks from today. 14. The matter is now placed before the Adjudicating Authority on 12.05.2023 at 2:00 p.m. The petitioners are directed not to take unwarranted adjournments and shall cooperate with the adjudication process. The Adjudicating Authority shall endeavour to pass a final order not later than four weeks from the filing of the reply by the petitioners. In case the date fixed is not convenient to the Adjudicating Authority, a fresh date for personal hearing shall be communicated to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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