2021 (10) TMI 124

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....Mr. Puneet Agarwal, Mr. Niranjan Kumar Gupta, Mr. Premkand Pal, Mr. Chetan Kumar Shukla and Ms. Hemlata Rawat, Advs. Respondent Through : None. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM No.29756/2021 1. Allowed, subject to just exceptions. W.P.(C) 9628/2021 & CM No.29755/2021 [Application filed on behalf of the petitioner seeking stay on ....

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....s relied upon paragraph 11.1 of the Central Board of Excise and Customs (CBEC) circular bearing no. 1053/02/2017-CX, dated 10.03.2017. (iii) No pre-show cause notice consultation was carried out, although, the demand was over Rs. 50,00,000/-, which was a requirement of paragraph 5 of the aforementioned circular dated 10.03.2017 (iv) No hearing was given to the petitioner prior to....

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.... has been drawn to paragraph 8 at page 75 of the case file, wherein it is stated that, on account of 'Business Auxiliary Services', the petitioner had failed to pay service tax amounting to Rs. 2,40,03,002/-. Mr. Aggarwal has pointed out that this amount has been paid. In this behalf, our attention has been drawn to page 178 and 232 of the case file. 4. We may note that, the record, at present,....

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....nce of the impugned show cause notice dated 20.02.2020, and thereafter, went on to adjudicate the matter, vide order dated 30.06.2020, contrary to the scope of the order of remand. 4.4. The petitioner claims that the injury inflicted was further compounded by not according personal hearing to the petitioner. It is in this context that, various flaws [as noted above by us], in the impugned order....