2021 (2) TMI 1036

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....nath JUDGMENT T.S.SIVAGNANAM, J) This appeal, filed by the appellant under Section 35G of Central Excise Act, is directed against the order dated 03.07.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai in Final Order No.41114/2017. 2. The appellant has raised the following substantial questions of law for consideration: "1. Whether the....

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.... vires Article 14, 19(1)(g) and 265 of the Constitution of India. The respondent-assessee has also filed a writ of prohibition to prohibit the Commissioner of Service Tax, Chennai from taking action pursuant to the Show Cause Notice No.212/07 dated 22.10.2007. The writ petitions were heard by the learned Single Bench and by order dated 09.03.2012, this Court directed that the personal hearing of t....