2022 (9) TMI 679

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....enior Standing Counsel for Central GST, Central Excise & Customs ORDER This matter is taken up by virtual/physical mode. 1. The Petitioner has invoked the extraordinary jurisdiction under Article 226/227 of the Constitution of India assailing the Order-in-Original dated 24th May, 2022 passed by the Assistant Commissioner of GST & Central Excise, Cuttack-II Division, Cuttack under Section 73(1),....

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....e, 2012, published in the Gazette of India, Extraordinary, vide GSR No.467(E), dated 20th June, 2012. On 7th/8th November, 2019 demand-cum-show cause notice was issued to the Petitioner contemplating levy of service tax based on information received by the authority concerned. Denying the exemption claimed under the said notification, the Adjudicating Authority raised a demand to the tune of Rs.26....

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....xcise, Cuttack-II Division, Cuttack passed another order in Order-in-Original No. AC/CTC-II//DIVN/ST/54/2022, dated 24th May, 2022 in respect of Financial Year 2014-15 raising a demand of Rs.26,37,369/- under Section 73(1) of Chapter-V of the Finance Act, 1994 besides, interest under Section 75. That apart, penalty of Rs.5,000/- under Section 77(1)(c)(ii) for failure to produce the documents calle....

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....er Order-in-Original dated 19.01.2021 is sub judice before the Appellate Authority-Commissioner(Appeals). 6. When the matter is taken up on 22nd August, 2022, the following order was passed:- "xxx xxx xxx 2. It is contended that the self-same authority for the self-same assessment period 2014-15 has passed a fresh/second order dated 24th May, 2022 raising an identical demand as the previous o....