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TMI Blog2013 (7) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... ewalwar, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and miscellaneous application are directed against Order-in-Original no. 105-116/IDG(33)COMMR(ADJ)/RGD/05-06 dated 24/03/2006 passed by the Commissioner (Adjudication), Central Excise & Customs, Raigad. 2. The Miscellaneous Application has been filed to incorporate show cause notice dated 29/01/2004 in the appeal memorandum a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer's Service received by them during 1999-2000 from the appellant should not be demanded and recovered. There was no demand in the said notice towards service tax from the appellant at all. In other words, even though a copy of the notice appears to have been endorsed to the appellant, no demand has been made against the appellant, either directly or indirectly. However, the learned adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se inasmuch as the services were rendered with regard to 'Erection, Commissioning and Installation Services' which came under the tax net w.e.f 01/07/2003. Therefore, he prays for setting aside the impugned order and allowing the appeal. 5. The learned Additional Commissioner (AR) reiterates the findings of the adjudicating authority. 6. We have carefully considered the submission made by both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Ltd. the demands were dropped against them and the same was confirmed against the appellant. Inasmuch as the appellant has not been put to notice, the entire proceedings are vitiated and consequently the order passed against the appellant is not sustainable in law. Even on merits, the department does not have any case at all, as the appellant had rendered services to M/s Ispat Industries Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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