2013 (4) TMI 109

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..... ued to them - In our view, if show cause notice directs assessees/noticees to reply a particular Commissioner/Commissionerate, it is for that Commissioner to hear and adjudicate the case, until and unless there is any change in jurisdiction - On this point itself, we find that the entire order is passed in violation of principles of natural justice. Accordingly, without expressing any opinion o .....

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..... Service Tax, Daman, we find that the appeals themselves can be heard and disposed, as the issue involved lies in a narrow compass. Hence, after waiving the condition of pre-deposit of amounts involved, we proceed to dispose of the appeals themselves. 2. After hearing both sides, we find that the show cause notice No. DRI/SRU/INV-9/2003/Pt. Al-Amin, dated 31-3-2005 issued by the office of the Di .....

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..... i) Penalty should not be imposed on them under the provisions of Section 114(iii) of Customs Act, 1962. It can be seen from the above reproduced paragraph that the show cause notice directs all the applicants/appellants to reply to Commissioner of Customs, Custom House, Navrangpura, Ahmedabad for showing the cause to show cause notice issued to them. We find that the adjudication has been done .....

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