2013 (9) TMI 864

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..... nt seeks rational decision on the three issues in controversy by a speaking and reasoned order on consideration of material facts and evidence on record. It is therefore necessary to remit back the appeal to the learned Adjudicating Authority for expeditious re-adjudication following due process of law since huge revenue of more than ₹ 1 crore is involved in the matter - whether liability of .....

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..... matter dispensing with pre-deposit for earliest re-adjudication to protect interest of justice. 2. It is submitted on behalf of the appellant that so far as Site Formation is concerned, appellant has replied to the show-cause notice stating that tax thereon has been paid by the principal contractor which is evident from page 127 to 129 of the appeal folder and that can be verified by Revenue. .....

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..... e, it was submitted that whether liability of subcontractor does not arise on discharge of liability by principal contractor is a question to be examined. 7. Heard both sides and perused the records. 8. It transpires that Revenue is helpless today to defend its case in terms of the cryptic order that has come in appeal to Tribunal. As has been recorded aforesaid, that the appellant seeks ratio .....

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