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TMI Blog2019 (12) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of. 3. Subject matter of main writ petition is Service Tax. Before this Court proceeds further, it is deemed appropriate to extract and reproduce earlier proceedings of this Court dated 07.08.2019, which reads as follows: "An order made by the sole respondent, which this Court is informed is under Section 73 of Finance Act, 1994, pertaining to service tax, has been called in question. The order is dated 26.07.2018 and it bears Reference No.C.No.iV/09/130/2015-STII (ADJ) (hereinafter 'impugned order' for brevity). 2. Learned counsel for writ petitioner submits that impugned order was served on the writ petitioner on 29.08.2018. 3. To be noted opportunity to show cause alone is statutorily imperative, but in the instant cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 as made applicable to Service Tax by Section 83 of the Finance Act, 1994 read with Notification No.06/2009-ST dated 30.01.2009 has reassigned this show cause notice to the undersigned to conclude the adjudication proceedings. I, accordingly, proceed with the adjudication.' 6. In the instant case, it so happens that the same incumbent i.e., G.Ravindranath, Commissioner of Service Tax-II, Chennai, who held the personal hearing on 15.11.2016, became the Commissioner of GST and Central Excise post GST regime and therefore, he passed the impugned order based on the assignment of work made by the Principal Chief Commissioner of GST and Central Excise and the personal hearing held on 15.11.2016. 7. Between the date of personal hearing (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; for Exceptional Bravery in the face of Enemy in Anti-Terrorist Operations on 26.01.1992. 8. As already alluded to in the proceedings of this Court dated 07.08.2019, which has been extracted and reproduced supra, this Court is informed that impugned order has been made inter alia under Section 73 of Finance Act. To be precise, this Court is informed that impugned order has been made in terms of powers conferred by Section 37 A of the Central Excise Act, 1994 as made applicable to Service Tax by Section 83 of Finance Act, 1994 in the light of Notification No.06/2009-ST dated 30.01.2009. 9. As already alluded to supra, the respondent in his wisdom and discretionary power has chosen to offer an opportunity of personal hearing to the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aph Nos.14.10 and 16, which are extracted and reproduced infra: "14.10. Issue and Communication of order: In all cases where personal hearing has been concluded, it is necessary to communicate the decision as expeditiously as possible as but not later than one month in any case, barring in exceptional circumstances to be recorded in the file. The order is required to be communicated to the assessee in terms of provisions of Section 37C if the CEA, 1994. 16. Transfer of adjudicating authority: Adjudicating officers are expected to issue order-in-original before being relieved in cases where personal hearing has been completed. The successor in office can not issue any order on the basis of personal hearing conducted by the predecessor. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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