2013 (11) TMI 711

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....Chandrasekharan The appeal is directed against Order-in-Appeal no. BR(49)49/STC/2005 dated 11.11.2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The facts relevant to the case are as follows:- The appellant M/s Acharya Jialal Vasant Sangeet Niketan (Ajivasan Hall) rented out their premises at Ajivasan Hall, Juhu Tara Road, Mumbai to M/s Hotel Siddharth in terms of agre....

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....eal before the appellate authority, who mechanically confirmed the demand and rejected the appeal. Hence the appellant is before us. 3. The appellant contends that in the show-cause notice demand was not quantified nor the period specified. The show-cause notice is bad in law and subsequent action taken by the department from such a show-cause notice also should held invalid. Accordingly, he pray....