2013 (4) TMI 320

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..... o.ST/664/2011 - - - Dated:- 30-1-2013 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant: Shri Saurabh Dixit, Adv. For the Respondent: Shri K.N. Joshi, A.R. JUDGEMENT Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No.Commr.(A)/ 274/ VDR-II/2011, dt.28.07.2011. 2. Heard both sides and perused the records. 3. The issue involved in this ca .....

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..... authority. The first appellate authority, in his impugned order, has recorded the finding that the assessee herein had not produced any evidence in support of their plea of excess payment of Rs.67,453/- which stand adjusted by the adjudicating authority. Coming to such a conclusion that there was no excess payment, the first appellate authority had confirmed the entire amount of demand as Service .....

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..... . Since the first appellate authority has relied upon the Final Order dt.09.12.2010 and had remanded the matter back to the adjudicating authority, in this case also, I remand the matter back to the adjudicating authority to reconsider all issues together. 6. Needless to say that the adjudicating authority shall follow the principles of natural justice and the appellant shall be given an opportu .....

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