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TMI Blog2012 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. H.B. Negi and Sanjay Kalara for the Respondent. ORDER Ashok Jindal, Judicial Member - The appellants are in appeal along with stay applications. 2. After hearing both the sides, we find that the appeals themselves can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, we take up the appeals for disposal. 3. The facts of the case are that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are before us. 4. Shri Sagar Shah, Chartered Accountant/learned consultant appeared on behalf of the appellants and submitted that the activity undertaken by the appellants is a manufacturing activity as they are manufacturing solar water heater system. As the said solar system is exempt from Central Excise duty, therefore, they are not liable to pay excise duty on their clearance. He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der No. A/84/12/CSTB/C-I dated 31/1/2012] to the adjudicating authority. 5. On the other hand, Shri Sanjay Kalara, learned AR reiterated the impugned orders and submitted that as the appellant has failed to provide the service component separately in their invoices, therefore, the adjudicating authority as well as the appellate authority has rightly held that the appellants are liable to pay serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected during the impugned period and the same has not been considered by the adjudicating authority, therefore, we find that the matter needs examination to find out the service component from the data provided by the appellants. We further observe that in the case of Kaushal Solar Equipments (P.) Ltd.(supra) also this Tribunal has remanded the matter back to the adjudicating authority vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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