2022 (7) TMI 522

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.... J. Kainaat, Advocates for the appellant. Ms. Tamanna Alam, Departmental Representative for the respondent. ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is prima facie whether show cause notice was served on the appellant by the Adjudicating Authority. The ex parte order-in-original is silent as regards the manner in which the show cause notice was served. It even does....

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....ax amount of Rs.6,66,286/-. Further, that the Commissioner (Appeals) has not recorded any finding with regard to the ground of non-service of the show cause notice, which goes to the root of the matter. No valid adjudication order can be passed, without proper service of show cause notice. 5. In view of my observations, I allow this appeal by way of remand to the Commissioner (Appeals) with the d....