2017 (5) TMI 1467

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....x<br>Rajendra Menon, CJ And Sudhir Singh, JJ. For the Petitioners : Mr. Sandeep Kumar, Mr. Alok Kumar, Mr. Abhi Sarkar, Mr. Asif Kalim, Advocates For the Respondents : Mr. Satya PrakashTripathy, Sr.SC, Central Excise Mr. Satya Vrat, Advocate JUDGMENT ( Per: Honourable The Chief Justice ) Challenging the act of the respondents in recovering service tax from the petitioner it is conte....

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....iability was passed on 31.3.2013 after notice to the petitioner, granting him opportunity of hearing and it was the petitioner who did not avail of the opportunity and did not participate in the proceedings held. Learned counsel for the petitioner points out that the notice was sent on an address on which it could not be served on the petitioner and, therefore, entire action has been taken behi....

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...., when serious disputed questions of facts with regard to issuance of the impugned order and its service on the petitioner are involved, is not called for. The questions with regard to issuance of the notice, its service and allied issues are left open to be considered by the appellate authority. The appellate authority may examine all these aspects of the matter at the first instance and pass ....