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TMI Blog2021 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act,1994 - HELD THAT:- The appellants raised a point that the demand was quantified even when the investigation was in process. It is not for the appellants to contend that the investigation was not completed before the issuance of the show cause notice. In fact, if there were any materials available to issue the show cause notice even before the completion of investigation, the 1st respondent can issue show cause notice. In the present case, it is for the respondent to take a decision whether sufficient material is available to issue show cause notice or not and the appellants cannot have any say on this aspect. Therefore, the contention raised by the appellants that the impugned show cause notice is liable to be quashed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r from payment of Parenti under section 73 (3) of the Finance Act,1994. 3. Though no counter has been filed, I am of the view that this writ petition is liable to be dismissed. The petitioner has been issued with the impugned show cause notice only. It is for the petitioner to file reply to the same and participate in the adjudication process under the Finance Act,1994. 4. Therefore, I am refraining from making any observations on the merits on the case of the petitioner. It is open for the petitioner to make appropriate submission before the respondent in the said show cause proceeding. 5.Petitioner is therefore directed to file a reply to the impugned show cause notice within a period of 30 days from date of receipt of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ₹ 83,797/- being the service tax amount paid by them through various challans as mentioned in the above para, should not be appropriated against the total service tax liability mentioned at (i) above. (iii) an interest amount, at the appropriate rate, should not be demanded on the Service Tax, Education Cess and Secondary Higher Education Cess liability as mentioned in (i) above, under Section 75 of the Finance Act 1994; (iv) a Penalty should not be imposed on them under Section 76, 77 and 78 of the Finance Act, 1994 for the contraventions mentioned supra. 6. The learned Senior standing counsel appearing for the respondents contended that the appellants have not raised any jurisdictional issue with regard to the issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice is liable to be quashed since it has been issued without completion of the investigation, has no substance. 10. Therefore, we are not inclined to interfere with the order of the learned single Judge and the same is hereby confirmed. 11. Accordingly, the Writ Appeal fails and it is dismissed. The appellants are at liberty to file a reply within a period of 30 days from the receipt of receipt of a copy of this order. On receipt of the reply, the 1st respondent is directed to pass appropriate order on merits and in accordance with law, within a period of three months thereafter. The petitioner shall be heard either in person or through his representative physically or through video conference. No costs. Consequently, conn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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