Explore the judgment in Miscellaneous Appeal No. 620/2009 – Commissioner of Central Excise, Patna vs. H M Media, Patna, regarding abatement of service tax.
We have considered the rival submissions and perused the material on record. In our considered view, the claim of the revenue that notices were sent through Courier and the Courier had served it within a week on the assessee is not sustainable because the revenue has to produce the copy of the acknowledgement in token of service of the notice.
