https://www.taxtmi.com/forum/issue?id=113676 Adjudication arises only after issuance of a show cause notice and requires an opportunity of being heard; powers to issue notices and adjudicate are delegated by monetary competence, so the officer competent to adjudicate must permit adoption of the Rule 6(3A) procedure under the discretion afforded by Rule 6(3AA); Commissioner (Audit) lacks adjudicatory authority in this context. en-us Fri, 27 Apr 2018 08:52:10 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113676 Adjudication arises only after issuance of a show cause notice and requires an opportunity of being heard; powers to issue notices and adjudicate are delegated by monetary competence, so the officer competent to adjudicate must permit adoption of the Rule 6(3A) procedure under the discretion afforded by Rule 6(3AA); Commissioner (Audit) lacks adjudicatory authority in this context. Discussion-Forum Service Tax Fri, 27 Apr 2018 08:52:10 +0530 https://www.taxtmi.com/forum/issue?id=113676