2014 (5) TMI 690

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner (A) because he considered the same as additional evidence, we consider that the request made by the learned CA to remand the matter at this stage itself is reasonable. Accordingly, we consider the deposits already made by the appellant sufficient and set aside the impugned order and remand the matter to the original adjudicating authority for fresh consideration of all the issues that have bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he amounts, interest also has been demanded. 2. Learned CA submits that the appellants have in fact deposited entire amount of service tax and interest and there is an excess payment of Rs.1,03,529/-. However, he submits that in view of the fact that the appeal has been rejected on the ground that appellant could not have canvassed additional evidence before the Commissioner (A) but they were o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ommissioner (A) because he considered the same as additional evidence, we consider that the request made by the learned CA to remand the matter at this stage itself is reasonable. Accordingly, we consider the deposits already made by the appellant sufficient and set aside the impugned order and remand the matter to the original adjudicating authority for fresh consideration of all the issues that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X