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Yes. In the case of Diamond Cables Ltd. [2004 (3) TMI 6 - CESTAT (MUMBAI)] it was decided that the matter is already covered in the decision of Allied Instruments Pvt. Ltd. [2002 (12) TMI 1 - CEGAT, MUMBAI] in which, it was held that the notice was not issued under Section 73 of the Finance Act and it was issued only under Section 77 for imposing penalty on account of failure to file returns, the Commissioner cannot under the Revisionary powers pass an Order for making payment of Service Tax with interest.
SCN requirement: absence of a show-cause notice prevents imposition of service tax and interest under revision. Issuance of a show-cause notice under the demand provision is a prerequisite to fix service tax and interest; where only a penalty notice was issued under the penalty regime, the revisional authority cannot validly pass an order demanding service tax with interest because the penalty notice cannot substitute for a demand-stage show-cause notice.
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