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TMI Blog2018 (7) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice, "audi alteram partem". For this reason itself, the remand of the matter for being readjudicated is opined to be the appropriate remedy. Also, for the reason that the Appellant has acknowledged to provide the Department all the relevant documents to help the Department to recalculate the demand, the matter is being remanded. Appeal allowed by way of remand. - Appeal No. ST/51561/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged that during the period 2008-09 to 2011-12, the Appellant had not obtained the Service Tax registration and has not discharged their liability for the services of Work Contract Service. Resultantly, a Show Cause Notice dated 04.10.2013 was served upon them, which stands adjudicated by the order under challenge. 2. We have heard both the parties. 3. Ashish Kumar Singh, learned Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. cs. Commissioner (Adjudication) and others in Writ Petition No. 7483/2018 and M.P. No. 1 of 2015. The matter is requested to be remanded back by way of allowing this appeal with the direction to the Department to consider the relevant documents before arriving at the concluded demand. 4. Learned DR, while rebutting these arguments, has mentioned that the Appellant has never replied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment all the relevant documents to help the Department to recalculate the demand. Also, readjudication in the light of evidence and on merits is not going to affect any of the parties adversely, rather shall be more in the interest of justice 6. Resultantly, we, hereby, set aside the impugned order and allow this appeal by way of remand, directing the Appellant to comply with the assurance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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