2018 (5) TMI 836

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..... peal before the Commissioner (A) - the first appellate authority has not given any analysis and findings on the merits of the issue, which was raised in the show-cause notice and which was adjudicated by the adjudicating authority - the matter is remanded back to the Commissioner (A) to give reasoned analysis and findings on the contentions of the appellant - appeal allowed by way of remand. - ST .....

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..... ct, 1994. The matter was adjudicated resulting in confirmation of ₹ 2,42,795/- along with interest and imposition of penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Appellant went in appeal against the order of the adjudicating authority. However, their appeal was rejected by Commissioner (A), aggrieved from which, they filed this appeal. 2. Learned Advocate for the appel .....

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..... finding that the appellants have admitted their liability under the category of Business Auxiliary Service provider and do not dispute the confirmation of demand and interest. However, we find from the pleadings and oral submissions of the appellant that they had nowhere admitted their liability before 10.9.2004 and had in fact contested it in their grounds of appeal before the Commissioner (A). .....

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