2015 (5) TMI 667

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.... For the Respondent : Shri S V Nair, 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 Commi....

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....n issued only in 27/06/2011, almost more than 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 pr....