Custom, Excise & Service Tax Tribunal
Shri Ramesh Chand Jain vs Commissioner, Central Excise &Amp ... on 3 August, 2022
1
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.
PRINCIPAL BENCH - COURT NO. II
Service Tax Appeal No. 51916 of 2021-SM
(Arising out of Order-in-Appeal No.524(SM)/ST/JPR/2020 dated 12/13.11.2020 passed by
the Commissioner (Appeals), Central Excise & Central Goods & Service Tax, Jaipur ]
Shri Ramesh Chand Jain, Appellant
Proprietor, M/s. Meghaa Enterprises,
163, Shriji Nagar, Durgapura,
Jaipur (Rajasthan).
VERSUS
Commissioner of Central Excise Respondent
& Central Goods & Service Tax, NCRB, Statue Circle, C-Scheme, Jaipur (Rajasthan).
APPEARANCE:
Ms. J. Kainaat, Advocate for the appellant Shri Ishwar Charan, Authorised Representative for the respondent CORAM:
HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) FINAL ORDER NO. 50694/2022 DATE OF HEARING/DECISION: 03.08.2022 ANIL CHOUDHARY:
By previous order, being Miscellaneous Order No.50269 of 2022 dated 30.05.2022, this Tribunal observed that one of the grounds taken by the appellant is that they were never served the show cause notice, and the Adjudicating Authority without ensuring service of the show cause notice upon the appellant, has proceeded to pass ex parte order-in-original, having civil consequences upon them. This Tribunal also observed that in the adjudication proceedings, the appellant had requested for the copy of the show cause notice, but in spite of such request, the show cause notice was not served upon them.2
2. As per direction of this Tribunal, ld. Departmental Representative has filed report received from the Field Formation, wherein it has been stated that the show cause notice was issued on 25.04.2018.
3. However, from the report, I find that there is no mention of the manner and mode of despatch and/or service. From the report of the Dy. Commissioner, Jaipur, it is only stated that a copy of the show cause notice was placed on the Notice Board and, therefore, there is deemed service under Section 37 C(c) of the Central Excise Act. I further find that the Adjudicating Authority failed to produce evidence of despatch of the show cause notice either through process server or by post. The copy of the order sheet annexed with the report is also silent as to the manner of the service of the show cause notice. Neither is there any mention that the show cause notice could not be served in normal course. Further, no mention when copy of the same has been affixed on the Notice Board.
4. In view of my observations, I hold that there is no proper service of the show cause notice in the facts and circumstances. Accordingly, I hold that the orders of the court below are ab intio void for want of jurisdiction. Service of show cause notice is essential for assuming jurisdiction to pass adjudication order. The impugned order is set aside. The appeal is allowed.
[Order dictated & pronounced in open court] (Anil Choudhary) Member (Judicial) Ckp