2018 (6) TMI 1493

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....hri S.J. Sahu, Assistant Commissioner (AR), for the Respondent. ORDER Learned Counsel for appellant submits that present application is for lifting the attachment of the account of the appellant existing in Central Bank of India, Fort Branch, Mumbai and ICICI Bank account at Santacruz (West) branch, Mumbai, which have been frozen by Revenue without any demand being persisting against the appella....

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....se notice nor the adjudication order served on the appellant. 4. Apart from the above, it is also submission of appellant that had the appellant been given opportunity to show cause, it could have explained the dispute and could have been made known to adjudication order as to its liability. But that was totally ignored by Authority without following the course of natural justice. Accordingl....