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    <title>2014 (1) TMI 1552 - CESTAT CHENNAI</title>
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    <description>The cause title of the appeal was found to misdescribe the proper tax authority because the show cause notices arose from service tax jurisdiction, even though adjudication had been assigned to the Central Excise Commissionerate under the relevant notification. On examining the record, the Tribunal concluded that the respondent description did not correctly reflect the competent service tax authority. The cause title was therefore ordered to be amended by substituting Commissioner of Service Tax, Chennai for Commissioner of Central Excise, Chennai IV Commissionerate.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243337</link>
      <description>The cause title of the appeal was found to misdescribe the proper tax authority because the show cause notices arose from service tax jurisdiction, even though adjudication had been assigned to the Central Excise Commissionerate under the relevant notification. On examining the record, the Tribunal concluded that the respondent description did not correctly reflect the competent service tax authority. The cause title was therefore ordered to be amended by substituting Commissioner of Service Tax, Chennai for Commissioner of Central Excise, Chennai IV Commissionerate.</description>
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