2013 (3) TMI 446

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..... h the consent of both sides, the matter is remitted back to the Commr. (Appeals) to decide the issue afresh without insisting any further pre-deposit. - ST/503 OF 2011 - A-12/KOL/2013 - Dated:- 15-1-2013 - DR. D.M. MISRA, J. For the Appellant S.P. Siddhanta. For the Respondent A.K. Biswas. ORDER:- 1. This is an appeal filed against order in appeal No. 254/ST/KOL/2011 dated-11.8 .....

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..... ted the entire amount of Service Tax involved in this case. In these circumstances, as the Ld. Commr. (Appeals) has not decided the issue on merit, with the consent of both sides, the matter is remitted back to the Commr. (Appeals) to decide the issue afresh without insisting any further pre-deposit. Needless to mention a reasonable opportunity of hearing be granted to the appellant. The appellant .....

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