2015 (12) TMI 74

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..... e territorial/administrative jurisdiction of the North Western Railway, Jodhpur Division. The entire adjudication proceedings were against the Senior Divisional Engineer (Coordination), North Western Railway and at no point of time the Union of India was impleaded. No notice was issued and no participation of the Central Government invited to the proceedings. The adjudication order is also passed .....

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..... /2013-CU(DB) - Dated:- 22-10-2013 - G. Raghuram, President and Shri Sahab Singh, Member (T) None, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER The appeal is preferred by the Senior Divisional Engineer (Coordination), North Western Railway, Jodhpur against the adjudication order dated 25-4-2012 confirming service tax liability of ₹ 1,15,82,063/- besi .....

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..... he Union of India was impleaded. No notice was issued and no participation of the Central Government invited to the proceedings. The adjudication order is also passed against the Senior Divisional Engineer (Coordination), North Western Railway, State actor. It is again the Senior Divisional Engineer (Coordination), North Western Railway who has filed the appeal and this application for condonation .....

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