2015 (8) TMI 905

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....ervice Tax<br>MR. T. RAJA, J. For the Petitioner :Ms. Nisha Bineesh For the Respondent : Mr. A.P. Srinivas ORDER The petitioner has come forward with this Writ Petition challenging the order in original dated 30.11.2011 issued by the Additional Commissioner of Customs, Central Excise and Service Tax, Coimbatore, the first respondent herein, and the consequential recovery notice dated 4....

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.... submitted that the said unit at Coimbatore was closed in the year 2009. After closing down the office at Coimbatore, the office at Bombay alone is operating and all business activities are carried on from there. Therefore, even assuming that the respondents had issued notice to the office at Coimbatore, as contended earlier, since the said unit was closed down way back in the year 2009, it is cle....

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....sed the impugned order behind the back of the petitioner, without affording an opportunity of personal hearing. When the unit at Coimbatore was closed down way back in the year 2009, and thereafter, they have been functioning only from office at Bombay, the respondents were not correct in sending show cause notice to the Coimbatore address and then passing an exparte order, behind the back of the ....