2018 (3) TMI 1388

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....or Appellant Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the Show Cause Notice was validly served on the appellant-assessee or not. 2. The Id. Counsel for the appellant have taken the ground that the impugned order, including the Order-in-Original, is wholly without jurisdiction in absence ....

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....upported the impugned order. In order to ascertain the valid service of Show Cause Notice this Tribunal had on the earlier occasion on 20/12/2007, directed Revenue to produce the copy of the assessment record and/or the copy of evidence of service of Show Cause Notice. 4. The assessment record has been produced before this Tribunal in the course of hearing today. I find that the draft of Show C....

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....wo independent witnesses the notice has been served by affixation. The enclosed affixation report is dated 17/10/2012. 5. I find from the facts on record that it appears to be a colourable exercise of power as regards service of the Show Cause Notice by affixation. There is no attempt to serve the notice in the normal process by registered post or speed post. Further the service report prepared....