https://www.taxtmi.com/caselaws?id=266030 The Tribunal found the show cause notice to be not maintainable due to incorrect premises and deficiencies. The invocation of Sections 72 and 73 of the Finance Act, 1994 simultaneously was deemed impermissible, rendering the notice bad in law. Additionally, the adjudicating authority's findings beyond the original allegations and the lack of specificity in information requests were noted. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Tue, 06 Oct 2015 00:00:00 +0530 Mon, 29 Feb 2016 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266030 The Tribunal found the show cause notice to be not maintainable due to incorrect premises and deficiencies. The invocation of Sections 72 and 73 of the Finance Act, 1994 simultaneously was deemed impermissible, rendering the notice bad in law. Additionally, the adjudicating authority's findings beyond the original allegations and the lack of specificity in information requests were noted. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266030