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TMI Blog2018 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... cryptic. The Appellate Tribunal has not adverted to the findings recorded by the first appellate authority - the Appellate Tribunal has failed to perform its duty. Appeal restored to the file of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for consideration afresh - appeal allowed in part. - Central Excise Appeal No. 163 of 2016 - - - Dated:- 12-9-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y laborers to various service recipients. The registration of the appellant is under the category Manpower Recruitment Agency Service . A showcausenotice cum demand notice was issued making a demand of ₹ 36,15,934/with interest. Even penalty was proposed. The adjudicating authority confirmed the demand and also imposed penalty. The first appellate authority reduced the liability as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority only on the quantum cum tax benefit and also extended period cannot be invoked in some demands. We find that first appellate authority has addressed all the arguments raised by the appellant and reduced the tax liability, in accordance with the law. In our considered view, the appellant having admitted the tax liability and also that all the relief which were claimed before the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . While dealing with this appeal, we do not have the benefit of the reasons recorded by the Appellate Tribunal. It is not possible for us to know as to what were the submissions made before the Appellate Tribunal. 7. Therefore, the impugned judgment and order will have to be quashed and set aside being perverse. 8. Hence, we pass the following order: ORDER (i) The impugned judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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