2017 (8) TMI 909

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..... econsideration - The impugned order is set aside and the appeal filed by the assessee is allowed by way of remand to the adjudicating authority - appeal allowed by way of remand.
Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Ms. Minchu Mariam Punnose, Advocate for the Assessee Shri A. Cletus, Addl. Commissioner (AR) for the Department ORDER Per Bench The appellant has filed the appeal against the order passed by the Commissioner of which the operative portion reads as under:- (i) On the basis of the above discussions, I confine the demand of tax to the normal period of limitation. Of this, for the period from 01.10.2005 to 18.04.2006, I order verification of documentary evidences pr .....

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..... not discharging service tax liability in full, investigations were carried out and the documents were scrutinized. A show cause notice was issued proposing to demand differential service tax of ₹ 1,38,95,688/- for the period from October 2001 to September 2006 along with interest and also proposing to impose penalty. After due process of law, the Order-in-Original dated 12.12.2007 was passed confirming the entire demand of service tax along with interest and also imposed penalties. The assessee filed appeal before the Tribunal and vide Final Order No. 364/2008 dated 17.4.2008, remanded the matter for denovo consideration with the following direction:- "If it is proved to the satisfaction of the Commissioner that any of the documents .....

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..... ssioner is not in order. The same requires to be remanded to the Commissioner for reconsideration. We, therefore, leave all the issues open once again remanding the matter to the Commissioner / adjudicating authority for denovo consideration of the matter. 2. The impugned order is set aside and the appeal filed by the assessee is allowed by way of remand to the adjudicating authority. 3. Appeal No. ST/24/2008 filed by the department is against the earlier Order-in-Original No. 10/2007 (Commr) dated 12.12.2007, which has been set aside by the Tribunal vide Final Order No. 364/2008 dated 17.4.2008 and remanding the matter to the adjudicating authority. Hence the appeal filed by the department is dismissed as infructuous. ( Operative portio .....

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