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TMI Blog2014 (7) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... nalytical work to analyse the case of the department, the ground taken in the show-cause notice, reply submitted by the assessee and basis for the conclusion, to the Tribunal - request made by the learned counsel that the matter be remanded at this stage for fresh decision with a direction to record all the submissions, consider them vis-a-vis facts as emerging from the records, apply precedent de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of amounts collected for Barge operations, collection of Ocean Freight, Air Freight, Transportation charges etc. He submits that the submissions made by them have not at all been considered in detail by the learned Commissioner. He draws our attention to paragraph 19 in Appeal No. 27162/2013 and paragraph 23 in Appeal No. 27163/2013 which according to him would clearly show lack of consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barge operation. 23. When the charges made against the assessee are viewed against the contentions made in the show-cause notices, I find that the assessee cannot be said to be not doing cargo handling operations. In fact it is an admitted position that they are handling cargo for reducing the draft of vessels and statutory definition makes the same in the includible category. I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter be remanded at this stage for fresh decision with a direction to record all the submissions, consider them vis-a-vis facts as emerging from the records, apply precedent decisions, if any, cited by the assessee or available to the Commissioner etc. and pass a well reasoned order whereby it would be possible for the appellate authority to consider whether the basis for reaching a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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