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TMI Blog2017 (10) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... entary evidence. In these circumstances, it was duty of the Commissioner to call for the document specifically and pass a speaking order - matter remanded to the original adjudicating authority for fresh adjudication after examining of the defences of the appellant - appeal allowed by way of remand. - ST/85797/13 - A/89465/17/STB - Dated:- 12-9-2017 - Shri Ramesh Nair, Member (Judicial) And Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t detail reply was given and various defences were taken in respect of various work order. However, Commissioner has summarily disposed of the matter without going into the details and without discussing their defences on each subject. He took us through the various defences in respect of each work order. 3. Ld. AR relied on the impugned order. 4. We have gone through the rival submission. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phs reads as follows:- 15. I have carefully gone through the case records, allegations made in the notice and the noticee s submissions against the allegations. The allegation is that the noticee rendered activities commercial industrial construction service , site formation and clearance, excavation and earth moving and demolition service. , management, maintenance or repair service , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their claims. Similarly, regarding renting of godowns the noticee claims that these were used for storing agricultural products. However, they failed prove the claim. In the absence of any evidence I accept the charges proposed in the notice regarding the classification of the services. 17. I find from their submissions made vide their letter dated 29.10.2012, that the noticee makes severa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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