9911796707
TMI Blog2017 (4) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... due opportunity to the respondents to substantiate their claim. It is just and proper to uphold the order of remand by the Commissioner (Appeals) - appeal dismissed - decided against Revenue. - ST/144/2011-ST[SM] With CROSS Application No. ST/CROSS/74/2012 - A/70304/2017-SM[BR] - Dated:- 15-2-2017 - Mr. Anil Choudhary, Member (Judicial) Shri P. K. Singh, Superintendent (AR), for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 11/05/2001. Under the notes to clause 122 of the Finance Bill 2001, it is stated that clause 122 seeks to amend Section 35A so as to withdraw the power of the Commissioner (Appeals) to remand the matter back to the Adjudicating Authority for fresh adjudication. The Revenue have, further, relied on Board Clarification F.No.275/34/2006-CX-8A dated 18/02/2010, wherein the ruling by Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants did not submit these GAR-7/TR-6 Challans even after the issue of the Show Cause Notice dated 15/01/2009 and before adjudication of the case. The appellants have submitted copies of these GAR-7/TR-6 Challans along with appeal papers for the first time. These copies of GAR-7/TR-6 challans are dated 07/01/2008, 19/02/2008, 07/03/2008, 26/03/2008. I also observe from the impugned order tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s when the appellants have stated to deposit the service tax Education Cess and no reason of non submission of these GAR-7/TR-6 Challans have been given and the appellants for first time submitted copies of these GAR-7/TR-6 Challans before this Authority. In such a situation, it is necessary to verify the genuineness of the contention of the appellants with regard to deposit of Service tax Edu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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