Commissioner (Appeals) has No Jurisdiction to issue SCN u/s73 of Finance Act, Order confirming demand of Interest and Penalty is not valid: CESTAT [Read Order]

Commissioner - SCN - Finance Act - Order - demand of Interest - demand - Penalty - Interest- CESTAT - Order confirming demand - taxscan

The New Delhi ,Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Commissioner (Appeals) has no Jurisdiction to issue SCN under section 73 of the Finance Act, 1994 and the order passed by the Commissioner of Appeal, which confirmed the demand of interest and Penalty is not valid. KEI Industries Limited, the…

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