Custom, Excise & Service Tax Tribunal
M/S.Etsc Computers Pvt. Ltd vs Cce & St, Jaipur-I on 8 November, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Service Tax Appeal No.ST/57185/2013-ST[SM]
[Arising out of O-I-A No.275 (RDN)ST/JPR-I/2012 dated 27.12.2012 passed by the Commissioner (Appeals I) Jaipur ].
M/s.ETSC Computers Pvt. Ltd. Appellant
Vs.
CCE & St, Jaipur-I Respondent
Present for the Appellant :Ms.Rashi Sureka, Advocate Present for the Respondent :Shri.D. Singh, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:08.11.2013 Final ORDER NO. 58267/2013 DATED:08.11.2013 PER: D.N.PANDA It is submitted by the ld. Counsel that the adjudication is not sustainable for vague show cause notice which has not made allegation in clear terms as to the nature thereof as well as period to which such allegation relates. It is verifiable from page 18 of the appeal folder.
2. A bare perusal of the show cause notice dated 14.02.2007 does not throw light as to the conception of the allegation and the period for which allegation has been made. That has prevented the appellant to defend in reply to the above vague show cause notice. This appears to be a situation where there is a total disregard to the principles of natural justice. Appellant became defenceless when vague show cause notice was issued.
3. Appellants grievance in the manner indicated above is correct. Accordingly, appeal is allowed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita 2 2 ST/57185/2013-ST[SM