2012 (9) TMI 303

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..... their claim that the appellants have not provided any business auxiliary service - information received by the appellants after passing of the adjudication order, under the RTI Act, is relevant to the facts of the present case - matter remanded to adjudicating authority
S/Shri S.S. Kang, S.K. Gaule, JJ. REPRESENTED BY : S/Shri J.P. Khaitan, Sr. Advocate and Shekhar B. Saraf, Advocate, for the .....

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..... s auxiliary service. 3. The appellants submitted that they were supplying packing materials to their other unit on payment of appropriate duty and certain credit and debit notes are exchanged between different units to settle the accounts. The case of the Revenue is that the amounts collected as Inter-Division Charges as shown in their trial balance on receipt of Business Auxiliary Service. .....

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..... and cannot be hampered the adjudicating authority to pass appropriate order in respect of allegations in the show-cause notice and evidences on record in accordance with law. It is also submitted that the appellants failed to explain the charges of Inter-Division Charges/Intra Corporate Charges reflected in their trial balance. Therefore, the demand is rightly waived. 7. We find that the app .....

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