2015 (5) TMI 667

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.... Asst. Comm. (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. NGP/EXCUS/000/APPL/716/13-14 dated 12/07/2013 passed by Commissioner of Central Excise & Service Tax (Appeals), Nagpur. Vide the impugned order, the learned lower appellate authority has confirmed the adjudication order dated 24/12/2012 passed by the Joint Commissioner of Central Excise, Customs & Servi....

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....n 1 ½ years after the tax and interest liability had been discharged. Section 73 (3) of the Finance Act, provides for closure of proceedings if the tax along with interest liability has been discharged prior to the issue of notice. Even though the appellant had taken this plea before the authority, the same was not considered and therefore, the provision of Section 73(3) should have been gi....