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TMI Blog2025 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Commissioner while the final order was passed by the Joint Commissioner. On that ground, the impugned order was set aside and the matter was remitted back to the Joint Commissioner for fresh consideration. On perusal of the original impugned order passed by the Joint Commissioner, it is found that the very same point was agitated by the respondent herein (writ petitioner) and in the original impugned demand order was confirmed under Section 73(2) of the Finance Act, 1994 and appropriate interest was levied under Sections 75, 78, 77(1)(c) and 77(2) of the Finance Act, 1994. As against that order, the appeal lies to the Commissioner of Central Excise (Appeals), Coimbatore at Madurai. When a show cause notice has been issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice to the respondent alleging that the respondent had failed to pay service tax for certain courses conducted by them on payment for certain assessment years. 3. This Court is informed that originally a show cause notice was issued by the Commissioner of Central Excise, but even this was pending response. There was a change in the pecuniary limit and the case, thus, fell into the hands of the Joint Commissioner, the appellant herein. The respondent eventually responded to the show cause notice and participated in an enquiry conducted by the appellant and suffered a direction from the Joint Commissioner to pay the service tax, which the respondent had defaulted to pay with interest and penalty. This came to be challenged by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to an extent of Rs. 98,00,000/- and therefore, for want of statutory competency, the same has been quashed by the learned Single Judge. 7. After hearing the learned counsel appearing for the appellant, he is called upon to produce materials to the effect that Clause 2.11 of Circular No. 1053/2/2017-CX, dated 10.03.2017 has been complied with. 8(a) Pursuant to the direction, the learned Senior Standing Counsel for the appellant has filed notifications and circulars, ie., Notification No.30/2005-ST, dated 10.05.2005, Circular Nos.130/12/2010-ST, 1049/37/2016-CX and 1053/2/2017-CX, dated 20.09.2010, 29.09.2016 and 10.03.2017 and Notification No.44/2016-ST, dated 28.09.2016. 8(b) In circular No.1053/2/2017-CX, dated 10.03.2017 at para 2.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the facts of this case. 9. After hearing the rival submissions and also the citations and the circulars placed before us, we find that, initially, a show cause notice was issued by the higher officer on 19.10.2015 and subsequently, the same was made over to a lower officer on 29.09.2016 and after hearing the parties, the original impugned order was passed. Aggrieved against the said order, the above said writ petition was filed before this Court. By an order dated 19.11.2018, the co-ordinate brother Justice, Mr.G.R.Swaminathan, has passed the following order: "...2.I am of the view that the order impugned in this writ petition is to be set aside on a short ground. The authority which passes the final order ought to have issued the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand order was confirmed under Section 73(2) of the Finance Act, 1994 and appropriate interest was levied under Sections 75, 78, 77(1)(c) and 77(2) of the Finance Act, 1994. As against that order, the appeal lies to the Commissioner of Central Excise (Appeals), Coimbatore at Madurai. 12. To the Court question, the learned Senior Standing Counsel has stated that even the appellate authority mentioned in the original impugned order is lower in the rank than that of the officer, who had issued the show cause notice assumes significance and which we feel that is impermissible in law. When a show cause notice has been issued by the higher officer and after entering the appearance and after commencing the enquiry, in the middle of the enquiry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Care Services but are offered on a commercial basis without recognition from any Statutory Health Authorities. The Commissioner of GST and Central Excise, Madurai, issued a show cause notice dated 19.10.2015 demanding service tax to the tune of Rs. 90,20,856/- from the respondent apart from demanding interest and penalties. 15. In view of the above and since the impugned order was set aside only on the technicalities, we are not proposed to delving into details as to whether the alleged service is said to have been rendered by the respondent to attract the GST or not, which is left open to be decided by the competent authority and hence, we find that there is no positive reason to interfere with the order passed by the learned Single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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