2009 (8) TMI 284

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..... ecting the lower authorities to consider the issue afresh. If at all, the learned Commissioner (Appeals) had to remand the matter back to the lower authorities, he could have done so keeping all the issues open – Law settled in impugned isuse relating to Photography service - Commissioner (Appeals) order of remanding the matter is correct but directions to follow the observations made in the impug .....

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..... on record, written by the appellant, requesting the Tribunal to consider the same and pass an order on merits. 3. Heard learned DR and perused the records. 4. It is seen from the records that the issue involved in this case is regarding the correct valuation of the taxable services rendered by the appellant. Since the issue involved in this case is in a narrow compass we take up the appeal its .....

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..... ase of Shilpa Colour Lab v. CCE Calicut [2007 (5) S.T.R. 423 (Tri.-Bang.)]. The ratio as laid down in that case will have some bearing on the issue. Since this issue needs to be gone into detail by the lower authorities, after considering the evidences on record, we are of the considered view that the learned Commissioner (Appeals) order of remanding the matter is correct but directions to fol .....

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