2023 (6) TMI 373

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....r the Appellant Smt. Anandalakshmi Ganeshram , Supdt. ( AR ) for the Respondent ORDER Per Ms. Sulekha Beevi C. S. Brief facts are that on verification of accounts of M/s. Ordnance Factory, Tiruchirappalli, it was noticed that for the years 2007 - 08, 2008 - 09 and 2009 - 10, the appellant had provided services to M/s. Ordnance Factory, Tiruchirappalli and had not discharged the service tax un....

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....The learned counsel Shri M. Karthikeyan appeared and argued on behalf of the appellant. It is submitted that the order has been passed in violation of principles of natural justice. The learned counsel adverted to the address in the Show Cause Notice in which it is stated as under:- "Shri M. Pandithurai, No. 2, Kadambangudi, Mehalathur Post, Thanjavur District - 613 102 (hereinafter referred to ....

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....the appellant could not reply to the Show Cause Notice. Further, the intimations of personal hearing were also not received by the appellant and the adjudication order has been passed without granting personal hearing to the appellant. It is submitted by learned counsel that the Order in Original was pasted in the Trichy address and the tenant of the said address after much difficulty traced out t....

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....f the Central Excise Act, 1944 has been complied with and there is no violation of principles of natural justice. 5. Heard both sides. 6. The main contention put forward by the learned counsel for the appellant is that the adjudication order has been passed exparte and that the Show Cause Notice has not been served upon the appellant. The registration certificate of the appellant has been advert....