2021 (8) TMI 1161

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.... Suhrid Bhatnagar, learned Counsel for the appellant and Shri Mahesh Bhardwaj, learned Authorized Representative for the Department. 3. It is submitted on behalf of the appellant that the appellants have been registered for providing man-power recruitment/supply agency service. However, a show cause notice No.2366 dated 23.11.2017 was served upon them proposing the recovery of service tax amounting to Rs. 4191817/- alongwith the interest and the proportionate penalties. It is submitted that the said Show Cause Notice was in-fact, not received by the appellant till the aforesaid Order-in-Original was passed against them and the said order confirming the proposal of the aforementioned show cause notice had also not come to the notice of th....

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....which became the reason for him to not to appear before the Original Adjudicating Authority and the same was the reason for acquiring no knowledge of Order-in-Original dated 16.11.2018 till the recovery proceedings got initiated against the appellant. The affidavit to this effect is placed on record. 6. I also find attached the letter dated 20th February, 2019 sent by the Department to the appellant in response to his written request of the even date (20th Feb., 2019) requesting for the copy of OIO. The said document makes it clear that the copy of OIO was provided by the Department to the appellant on 20th Feb., 2019. There is no document on record to falsify the affidavit of the appellant. In the above noticed circumstances, I do not f....