9911796707
TMI Blog2014 (12) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... ufficient evidences to establish that the cargo which they handled, were meant for export. Consequently, the demand was confirmed by the ld. Commissioner. Now, the Appellant claim that they could procure necessary documents, to establish that the cargo in question for the relevant period, were meant for export, and also they would place necessary documents/certificates in support of their claim. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax of ₹ 54.90 lakh and equal amount of penalty imposed under Section 78, and penalty of ₹ 5,000/- under Section 77, of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant submits that during the relevant period, 2006-07 to 2010-11(upto December, 2010), they had been rendering services under the category of Cargo Handling Services relating to loading of Iron O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and prays that the matter be remanded to the ld. Adjudicating Authority for considering the documents which they could not produce at the time of adjudication proceedings. 4. Ld. AR for the Revenue has no objection in remanding the case to the ld. adjudicating Commissioner. 5. After hearing both sides for some time, we find that the Appeal itself, could be disposed off, at this stage. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir claim. However, we find that the said certificate and documents relate to 56% of the demand. The ld. Advocate for the Appellant submits that they are now in the process of procuring the documents for the remaining quantity of goods. Therefore, in the interest of justice, we are of the view that the matter may be remanded to the ld. Adjudicating Authority for considering the evidences afresh, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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