Adjudication of second SCN on same set of facts without Adjudicating First one is untenable

Shairu Gems Diamonds Pvt. Ltd Vs Commissioner of Service Tax-IV (CESTAT Mumbai) CESTAT find that the learned Commissioner at paragraph 2 has referred to the show cause notice dated 21.08.2012 having been issued to the appellant, seeking confirmation of service tax demand for the period 2008 to 2012. He has also recorded that the said show cause notice issued by the department so far has not been adjudicated and that this earlier show cause notice is not being taken up for adjudication in his impugned order. We find that the legal provisions under Section 73 of the Finance Act, 1994 provide for...