2014 (8) TMI 143

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..... ty and tries to justify with random challans produced before us, we are of the view that issue needs reconsideration by the adjudicating authority. - matter remanded back for verification. - ST/11658/2014 - A/11116 / 2014 - Dated:- 18-6-2014 - M V Ravindran And H K Thakur, JJ. For the Appellants : Shri Jigar Shah Adv. and Shri Sachin Agarwal, CA For the Respondent : Shri S K Mall, AR .....

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..... have paid tax to the government treasury. 3. On perusal of the said treasury challans produced before us, we find that appellant has stated various accounting codes and one of them is for the renting of immovable properties and also for the Port Services rendered. If the appellant has paid the amount into government treasury under renting of immovable property, the argument of the learned coun .....

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..... atter back to the adjudicating authority to reconsider the issue afresh. Appellant is at liberty to marshal evidence which are in his support or on which he wants to rely upon. Needless to state that adjudicating authority will follow the principles of natural justice before coming to any conclusion. Appeal allowed by way of remand. (Dictated and pronounced in the Court) - - TaxTMI - TMI .....

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