https://www.taxtmi.com/caselaws?id=354400 Procedural provisions under Section 83 of the Finance Act, 1994 and Section 14 of the Central Excise Act, 1944 cannot be treated as the penal source for taking cognizance, because they regulate inquiry and service tax procedure rather than create criminal liability; cognizance on that basis was therefore unsustainable and was quashed. The court also stressed that the Magistrate must independently examine territorial jurisdiction before proceeding, and a mechanical order without such consideration is liable to be set aside. The matter was restored for fresh consideration of the complaint and jurisdictional objection. en-us Tue, 21 Nov 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354400 Procedural provisions under Section 83 of the Finance Act, 1994 and Section 14 of the Central Excise Act, 1944 cannot be treated as the penal source for taking cognizance, because they regulate inquiry and service tax procedure rather than create criminal liability; cognizance on that basis was therefore unsustainable and was quashed. The court also stressed that the Magistrate must independently examine territorial jurisdiction before proceeding, and a mechanical order without such consideration is liable to be set aside. The matter was restored for fresh consideration of the complaint and jurisdictional objection. Case-Laws Service Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354400