Commissioner (A) not empowered to issue notice u/s 73(1) of the Finance Act

KEI Industries Limited Vs Commissioner (Appeals) (CESTAT Delhi) CESTAT Delhi held that Commissioner (Appeals) did not have the power to issue the notice under section 73(1) of the Finance Act. Accordingly, order passed thereon deserved to be set aside. Facts- M/s. KEI Industries Limited has assailed the order dated 31.03.2021 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur in the appeal filed by the appellant against the order dated 19.03.2018 passed by the Additional Commissioner. The Additional Commissioner, by the said order, adjudicated the show cause notice dated 0...