2024 (2) TMI 505

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....ce Tax<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner: By Advs. Sri. Jazil Dev Ferdinanto, Sri. Jose Jacob. For the Respondents: By Advs. Sri. Sreelal N. Warrier - SC - Central Excise And Service Tax Smt. Preetha S. Nair - SC - Central Board Of Excise And Customs DINESH KUMAR SINGH, J. JUDGMENT 1. The present writ petition has been filed impugning Exhibit P-5 order ....

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....rvices like 'wall painting', 'editing', 'dubbing', 'theatre advertisement', 'graphic advertisement', etc. 3. During the course of audit of the records of the petitioner by the Department for the financial year 2012-13 to 2016-17, nonpayment/ short payment of service tax was noticed due to non-inclusion of certain amounts falling under the heads 'BIZ-show charges'. The petitioner was issued deta....

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....personal hearing. Earlier also the petitioner was issued notices on 18.12.2020, 03.09.2020, 11.09.2020 and last notice was issued on 09.10.2020 requiring the petitioner for personal hearing on 15.10.2020 at 3.00 pm. On the last date when the hearing was fixed, it appears that the petitioner sent some communication to the Assistant Commissioner seeking adjournment of three weeks. There is no defini....

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.... 6. The petitioner himself has not availed the three earlier opportunities of hearing and with respect to the fourth opportunity, the petitioner has filed adjournment, this Court is of the considered view that there has been no violation of the principles of natural justice as alleged by. Moreover, there is a remedy of appeal and this ground also can be taken before the appellate authority. There....