2013 (11) TMI 297

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..... f each treatments/procedures – order set aside - Commissioner would examine in respect of all the remaining treatments/procedures and thereafter decide the matter – Decided in favour of Revenue. - ST/234 to 236/2008-Mum - - - Dated:- 20-9-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri Rakesh Goyal, Additional Commissioner (AR) For the Respondent : Shri Nikhil Rungta, Advoca .....

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..... he grounds that certain treatments/procedures provided by the respondents have not been discussed by the Commissioner in his orders but whole of the demands have been dropped. In appeal no. ST/234/08 in respect of order-in-original no. 16/STC/BR/08-09 dt. 20.08.2008, demands were in respect of 13 treatments/procedures, Commissioner has discussed only 9 treatments/procedures and dropped the entire .....

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..... Commissioner should have examined and discussed about the remaining 4 treatments/procedures and thereafter taken decision in respect of whole demand. 3. Heard both sides. 4. We find merit in the contention of the Revenue. Demands were computed in respect of each treatments/procedures. Accordingly, we allow all the three appeals filed by the Revenue and set aside three orders of the Commission .....

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