https://www.taxtmi.com/caselaws?id=433242 Service of the show cause notice was treated as a condition precedent to a valid adjudication, and because the Commissioner (Appeals) had dismissed the appeal only for non-compliance with the pre-deposit requirement, the merits and the notice-service dispute were not examined. The matter was therefore remanded for fresh adjudication after granting the assessee a hearing and recording whether notice had been duly served. The assessee succeeded on remand. en-us Thu, 12 Jan 2023 00:00:00 +0530 Wed, 25 Jan 2023 08:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433242 Service of the show cause notice was treated as a condition precedent to a valid adjudication, and because the Commissioner (Appeals) had dismissed the appeal only for non-compliance with the pre-deposit requirement, the merits and the notice-service dispute were not examined. The matter was therefore remanded for fresh adjudication after granting the assessee a hearing and recording whether notice had been duly served. The assessee succeeded on remand. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433242