https://www.taxtmi.com/caselaws?id=424967 The appeal before the Appellate Tribunal CESTAT NEW DELHI centered on the issue of proper service of the show cause notice by the Adjudicating Authority. The Tribunal found that the lack of information on the manner of service in the ex parte order raised doubts about the validity of the notice. The Commissioner (Appeals) had dismissed the appeal without investigating the appellant's claim of tax payment or addressing the crucial issue of non-service of the notice. Consequently, the Tribunal remanded the case to the Commissioner (Appeals) with specific directions to verify tax payment and investigate notice service, setting aside the impugned order and allowing the appeal for further proceedings. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 13 Jul 2022 07:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424967 The appeal before the Appellate Tribunal CESTAT NEW DELHI centered on the issue of proper service of the show cause notice by the Adjudicating Authority. The Tribunal found that the lack of information on the manner of service in the ex parte order raised doubts about the validity of the notice. The Commissioner (Appeals) had dismissed the appeal without investigating the appellant's claim of tax payment or addressing the crucial issue of non-service of the notice. Consequently, the Tribunal remanded the case to the Commissioner (Appeals) with specific directions to verify tax payment and investigate notice service, setting aside the impugned order and allowing the appeal for further proceedings. Case-Laws Service Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424967