Custom, Excise & Service Tax Tribunal
Cc&Ce, Visakhapatnam vs M/S. Ncs Industries Pvt. Ltd on 29 May, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE Court I(DB) Date of Hearing & decision:29/05/2013 Appeal No.ST/770/2009 (Arising out of Order-in-Appeal No.20/2009(V-II)ST dt. 9/6/2009 passed by CCE,C&ST(Appeals), Visakhapatnam) CC&CE, Visakhapatnam ..Appellant(s) Vs. M/s. NCS Industries Pvt. Ltd. ..Respondent(s)
Appearance Mr. N. Jagdish, Superintendent(AR) for the appellant. None for the respondent.
Coram:
Honble Mr. D.N. Panda, Member(Judicial) Honble Mr. B.S.V. Murthy, Member(Technical) FINAL ORDER No._______________________ Order per: D.N. Panda It transpires from the record that the respondent has discharged its liability before show-cause notice was issued. In such a situation, the show-cause notice should not have been issued. This observation alone is enough to dismiss the appeal of the Revenue. It is ordered accordingly. (Pronounced and dictated in open court) (B.S.V. MURTHY) MEMBER (TECHNICAL) ( D.N. PANDA ) MEMBER (JUDICIAL) Nr 2