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TMI Blog2013 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant that they had filed the entire set of documents. At this juncture, unable to proceed ahead on this matter as the adjudicating authority has recorded the submissions made by the appellant in one small paragraph wherein nothing is mentioned about submission of the records while the first appellate authority has recorded that there is nothing new which has been submitted while not giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing both sides for considerable time, we find that the issue lies in a very narrow compass, accordingly we allow the application for the waiver of the pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. Heard both sides and perused the records. 4. We find that the claim of the appellant before us is that both the lower authorities have not consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority has recorded the submissions made by the appellant in one small paragraph wherein nothing is mentioned about submission of the records while the first appellate authority has recorded that there is nothing new which has been submitted while not giving the details which were submitted. Instead of going into the details what was submitted before the lower authorities, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter has been remanded back to the adjudicating authority. In view of this, we call for the records of appeal No.ST/517/12 and take up the appeal itself for disposal. It is seen from the records of this appeal that Revenue s appeal is in respect of non imposition of penalties under Section 76 against the same order in appeal No.160 to 161/2012(STC)/AK/Commr.(A)/Ahd, dt.20.07.12 in assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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