https://www.taxtmi.com/caselaws?id=31497 A Board circular requiring a pre-show-cause discussion with a PSU was treated as an administrative guideline only; non-compliance did not by itself invalidate a statutory show cause notice or nullify the proceedings. However, where the adjudication was completed without considering the appellant's reply and supporting evidence, and without affording a reasonable opportunity of hearing, fairness required reopening the matter. The demand order was therefore not sustained on merits, and the dispute was remanded for de novo adjudication after permitting the appellant to file its reply, evidence, and be heard afresh. en-us Tue, 23 Sep 2008 00:00:00 +0530 Fri, 13 Mar 2009 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31497 A Board circular requiring a pre-show-cause discussion with a PSU was treated as an administrative guideline only; non-compliance did not by itself invalidate a statutory show cause notice or nullify the proceedings. However, where the adjudication was completed without considering the appellant's reply and supporting evidence, and without affording a reasonable opportunity of hearing, fairness required reopening the matter. The demand order was therefore not sustained on merits, and the dispute was remanded for de novo adjudication after permitting the appellant to file its reply, evidence, and be heard afresh. Case-Laws Service Tax Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31497