2012 (5) TMI 64

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..... bmits that they were doing Misc. jobs for M/s Nestle India Ltd like unloading certain equipments, dismantling small equipments and reinstalling after repair welding and painting of pipes, etc. The appellants have submitted a few job orders and invoices relating to the work done to demonstrate the nature of work. 2. The Revenue sought to tax these activities under the category of commissioning and .....

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..... for exemption for small unit and he did not get opportunity to argue his case either before the adjudicating authority or the appellate authority. 3. After considering the submissions of both the sides, I am of the view that the appellant should be given an opportunity of hearing. For this, I set aside the impugned order and remand the matter to the adjudicating authority. The Counsel undertakes .....

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