2011 (3) TMI 803

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..... reason to arrive at the finding that appellant is not contesting - Appeal is thus allowed by way of remand - ST/150/2006 - A/613/2011-WZB/AHD - Dated:- 23-3-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. REPRESENTED BY : Shri Paritosh Gupta, Advocate, for the Appellant. Shri Imamuddin Ahmed, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Service tax of Rs. 1, .....

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..... y, whereas it is not so. 2. Learned DR appearing for the Revenue accepts that Commissioner (Appeals) has not discussed the merits of the case and the consequent duty liability and has given findings only on penalty part. Accordingly, he submits that the matter has to be remanded to Commissioner (Appeals) for looking into merits. 3. For better appreciation, we reproduce Para-5 of the order as u .....

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..... gainst them. Merely because the same was deposited by them before issuance of show cause notice, is no reason to arrive at the finding that appellant is not contesting. Even the said finding of Commissioner (Appeals) is incorrect inasmuch as only a part amount of Rs. 40,000/- stands deposited by the appellant. In view of the above, we set-aside the impugned order and remand the matter to Commissio .....

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