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TMI Blog2019 (9) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords that in the absence of an interim order, the Service Tax Audit Commissionerate, Kolkata has on 17th March, 2017 adjudicated upon the show cause by passing an order. The appellants did not participate in it, because of the pendency of the appeal. To do complete justice between the parties, we direct that the show cause notice is to be adjudicated on merits afresh. The adjudication made on 17th March, 2017 is set aside - Appeal disposed off. - M.A.T. 326 of 2017 And Re: C.A.N. 2360 of 2017 - - - Dated:- 16-7-2019 - Mr I. P. Mukerji And Mr Md. Nizamuddin, JJ. For The Appellants : Mr. Sudip Kumar, Mr. S.K. Ghosh And Ms. S. Sinha For The Respondents : Mr. Somnath Ganguly And Ms. Manasi Mukher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994 as amended by the Finance Act, 2013 service tax was levied, charged and collected. The charging section was Section 66. By Section 83, several provisions of the Central Excise Act, 1944 were made applicable to service tax matters. Section 83A of the said Act of 1994 enacted as follows:- 83A. Where under this chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may by notification in the Official Gazette, specify Paragraph 5.1, 5.2 and 5.3 of the Circular NO. 985/09/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that under the above circular the Principal Commissioner Service Tax Audit Commissionerate rightly issued the show cause notice in terms of the said circular by the Executive Commissioner . Furthermore, it is to be adjudicated by the Commissioner as specified in paragraph 3 of the show cause notice. In those circumstances, the stipulation in paragraph 4 of the said show cause notice that it could be adjudicated by the Commissioner Service Tax-II Commissionerate was also in order. Therefore, the objection of the appellant as to jurisdiction has no substance at all in our opinion. The case needs to be adjudicated on merits. However, we find from the records that in the absence of an interim order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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