2013 (10) TMI 1164

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..... vider i.e. respondent no. 3. The present petitioner is service receiver. Thus, the directions and observations made by the Additional Commissioner, Central Excise, Ranchi, are hereby quashed and set aside because the same are observed in the impugned order without giving any notice and without giving any opportunity of being heard and the said directions are travelling beyond the show-cause notice. All these writ petitions (Tax) are hereby allowed and the aforesaid paragraphs insofar as these affect the petitioner, are hereby quashed and set aside - Decided in favour of assessee.
D.N. Patel, A.C.J. And Shree Chandrashekhar,JJ. For the Petitioner :Ms. Amrita Sinha, Advocate For the Respondent : Mr. Ratnesh Kumar, Advocate ORDER Pe .....

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..... ncluding interest and penalty to the Noticee, on account of above order, as such loss arose on account of serious mistake and carelessness of DVC CTPS. Had they paid the Service Tax amount timely to the Noticee, this situation could be avoided. (iii) Preventive wing and arrear recovery wing of the Commissionerate of Central Excise and Service Tax, Ranchi are directed to take corrective and punitive measures on the DVC CTPS, in case of non compliance of this Order & in order to ensure the non recurrence of such incidents in future." 3. It is also submitted by the counsel for the petitioners in all these writ petitions that the observations of the order in original is against the provision of law and in gross violation of principle of natur .....

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..... he facts and circumstances of the case, we hereby quash and set aside the following paragraphs from the order of Additional Commissioner, Central Excise, Ranchi: "ii. On DVC, CTPS, as they are fully involved in receiving above referred services from the Noticee & in turn owe the Service Tax dues to the Noticee, to compensate the entire financial loss including interest and penalty to the Noticee, on account of above order, as such loss arose on account of serious mistake and carelessness of DVC CTPS. Had they paid the Service Tax amount timely to the Noticee, this situation could be avoided. (iii) Preventive wing and arrear recovery wing of the Commissionerate of Central Excise and Service Tax, Ranchi are directed to take corrective and p .....

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