2019 (8) TMI 1570

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....A, for the Appellant. Shri A.K. Biswas, Supdt. (AR), for the Respondent. ORDER [Order per : P.K. Choudhary, Member (J).] - This appeal is directed against the order passed by the Ld. Commissioner, Central Excise & Service Tax, Bhubaneswar, whereby demand of service tax has been confirmed along with interest and penalty. 2. Before we go into the merits of the case, our specific att....

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....stated that neither the draft order nor fair copy of the order contains date of passing of the order. Moreover, the draft order contains several handwritten corrections which are not legible, particularly Para nos. 6.3.1 and 6.3.2 therein, and it is not possible to compare with the order copy communicated to the assessee. Further, the said draft copy only contains initial at the last page without ....

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..... The Hon'ble Court also observed that, it is only after the final order in original is signed by the adjudicating authority, a certified copy thereof could be issued to the party. 5. On perusal of both the draft and fair copies of the order communicated to the assessee, we are of the view that the impugned order is non est in the eyes of law. Since the assessee cannot be left remediless, ....