The petitioner is served with Ext.P10 notice to produce records pursuant to a show cause notice issued by the Additional Commissioner of Central Excise, Kochi. It is contended by the learned counsel for the petitioner that the chitty transactions entered into by the petitioner is not covered by the Finance Act, 1994 and is not exigible to the service tax. 2. The learned Sanding Counsel appearing for the Central Board of Excise and Customs contends that Ext.P10 is merely a direction to produce records pursuant to a show cause notice and exigibility to tax shall be considered by the authority, before a proper notice is issued. In such circumstances there can be no WP(C).11446/14 2 grievance as at present, is the contention raised on behalf of the respondents.
This Court is inclined to accept the said contention and subject to the rider that the petitioner could raise all contentions before the authority, the writ petition is closed. Necessarily, the petitioner would be given an opportunity of personal hearing before orders are passed.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//