2012 (4) TMI 426

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te authority cannot be accepted reason - if there is no reply filed before adjudicating authority, those submissions made before the appellate authority would be considered as submissions and not additional submissions -assessee is directed to file a reply to the Show Cause Notice within 30 days from the date of Order to the adjudicating authority - in favour of assessee. - ST/325/2011 - - - D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e on the Stay Petition, we find that the appeal itself could be disposed at this juncture. Hence, after allowing the Stay Petition, we take up the appeal itself for disposal. 4. Ld.Counsel takes us through the records and submits that the agreement entered in by them was for fabrication of pipes and not for the supply of manpower. He would take us through the invoices annexed to the appeal mem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y, it is in the interest of natural justice that he be given an opportunity to appear before the adjudicating authority and reply the Show Cause Notice and take up defence before the lower authorities. In view of this, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to adjudicating authority to re-con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X