2012 (4) TMI 275

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..... ed the extent of test done by first Appellate order appears to have carefully examined the issue of taxability of the activity of clearing and forwarding - confirming the tax demand, we make a limited remand to first Appellate Authority to grant fresh hearing on penalty aspect as that was imposed by adjudication order. - ST/91 of 2008 - ST/A/48/2012-Cus. - Dated:- 12-1-2012 - D.N. Panda, Rakesh .....

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..... f the appellant, we have examined the extent of test done by first Appellate order. Learned Appellate Authority below appears to have carefully examined the issue of taxability of the activity of clearing and forwarding in para 8 to 12 of the impugned order. He was clearly of the view that the show cause notice brought the appellant to the charge of providing services as enumerated in para 9 of th .....

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..... Sri Bhagavathy Traders v. CCE [2011] 33 STT 1/13 taxmann.com 83 (Bang. - CESTAT)(LB). 5. In so far as levy of penalty is concerned, we are unable to find any observations by the first Appellate Authority thereon. Therefore, we are unable to comment on that aspect. Accordingly to this limited extent to decide on the penalties, we remand the matter to learned first Appellate Authority for r .....

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