9911796707
TMI Blog2023 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... department has not opted to issue the Show Cause Notice to the proper address and instead was followed the procedure under sec. 37C(b) of the Central Excise Act r/w sec. 83 of the Finance Act, 1994 to paste and affix the Show Cause Notice at the Trichy address. The appellant has not been served the intimations for personal hearing and the order is seen to have passed exparte. The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - Appeal allowed. - Service Tax Appeal No. 42285 of 2013 - Final Order No. 40405/2023 - Dated:- 8-6-2023 - Hon ble Ms. Sulekha Beevi C. S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural justice. The learned counsel adverted to the address in the Show Cause Notice in which it is stated as under:- Shri M. Pandithurai, No. 2, Kadambangudi, Mehalathur Post, Thanjavur District 613 102 (hereinafter referred to as the service provider ) previously residing at No. 2/126-E, Dindigul Road, Ramjee Nagar, Trichy 620 009 was engaged in providing certain services to M/s. Ordnance Factory, Tiruchirappalli 3. From the above, it can be seen that the appellant was earlier residing in Trichy. Even though the department had knowledge that the appellant is not residing in the address at Trichy, the Show Cause Notice was issued to the address at Trichy. The notice sent by post was returned with remarks not claimed . A copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944 has been complied with and there is no violation of principles of natural justice. 5. Heard both sides. 6. The main contention put forward by the learned counsel for the appellant is that the adjudication order has been passed exparte and that the Show Cause Notice has not been served upon the appellant. The registration certificate of the appellant has been adverted to by the appellant wherein the address is as under:- M. Pandidurai, 28, Ashok Bhavan Lodge, Junction Road, Tiruchirappalli 7. However, the department has issued the Show Cause Notice at the address i.e. No. 2/126-E, Dindigul Road, Ramjee Nagar, Trichy 620 009. It is stated in the opening paragraph of the Show Cause Notice that this was th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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