2006 (2) TMI 592

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..... e Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Stay Applications and the appeals are taken up together for disposal as per law. Both these appeals arise from common Order-in-Appeal No. 15 16/05 dated 14-6-2005. The Commissioner has dismissed the contentions of the appellant raised in the appeal memo and confirm the order passed by the Asst. Commissioner of Service Tax. .....

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..... It is submitted that they have several judgments in their favour. It is further submitted that although the Commissioner has noted several judgments in Para 4 of his order but he has not discussed the same in the operative portion, thereby the order is not a speaking order. 3. The learned SDR submits that the letter of adjournment filed by the appellant does not speak about Managing Director hav .....

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..... er is required to be remanded back to the Commissioner (A) for de novo consideration. The appellant shall not withdraw the amount deposited till the matter is disposed of by the Commissioner (A) afresh in the de novo consideration. The appellant shall be given an opportunity to contest the matter in terms of principles of natural justice. The matter shall be re-decided within four months from the .....

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