2023 (8) TMI 256

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.....Justice C.Saravanan For the Petitioner : Mr.K.Thyagarajan For the Respondent : Mr.B.Ramana Kumar Senior Standing Counsel ORDER Mr.B.Ramana Kumar, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Order-in-Original No.2/23(ST) dated 31.01.2023 passed by the respondent. 3. The impugned order precedes a Show Caus....

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....le 7 of the Service Tax Rules, 1994. Therefore, it is not open for the petitioner to allege that the Department is not entitled to invoke proviso to Section 73 of the Finance Act, 1994, as there is a suppression of facts. 8. Therefore, there is no case made out for interfering with the impugned Order-in-Original No.2/23(ST) dated 31.01.2023 passed by the respondent based on a Show Cause Notice ....