9911796707
TMI Blog2010 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... the case on the basis of available records. Held that: the reply filed by the party was acknowledged by an officer of Central Excise in the Divisional Office of Central Excise at Nagpur, as evident from the relevant endorsement on the facing page of the reply filed by the party. I am at a loss to understand as to how both the lower authorities failed to take into account the reply filed by the party, which must be a part of the departmental file. If that document is missing, the original authority can require the assessee to supply another copy of their reply to the show-cause notice. – Matter remanded for fresh decision. - ST/142/09 and ST/177/09 - - - Dated:- 23-2-2010 - (Arising out of Order-in-Appeal No. SN/111/NGP/2009 dated 27.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeded to decide the case on the basis of available records. These facts are not in dispute. 3. The learned Counsel for the assessee submits that the entire demand of service tax is liable to be set aside. He submits that the demand of service tax on 'Business auxiliary Services', (which became taxable with effect from 1.7.03) is for a period prior to 1.7.03 and hence liable to be set aside. It is similarly submitted that the demand of service on 'Cargo Handling Service', (which became taxable with effect from 16.8.02) is for a period prior to 16.8.02 and hence unsustainable in law. The learned Counsel submits that, though this plea was not specifically raised in their reply to the show-cause notice, it was raised befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice and allow the appeal of the assessee by way of remand to the original authority. 7. The department's appeal before me is against dropping of penalties imposed by the original authority. The lower appellate authority, in an apparently lenient approach set aside the penalties imposed on the assessee under Sections 76, 77 and 78 of the Finance Act, 1994. In the present appeal, the department has questioned this part of the order of the Commissioner (Appeals) on a few grounds. Their grievance also will get redressed when the original authority takes up the case for de novo adjudication. Accordingly, this appeal of the department is also allowed by way of remand. 8. For the ends of justice, the original authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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