2018 (10) TMI 701

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..... were not meant for any commercial activity, but the same were for residential purposes of the employees of M/s.Guleria Chini Mills, the same would get covered by the exclusion clause of the definition of “Construction of Residential Complex” - These issues were raised before the original adjudicating authority, there is no finding on the same. Matter remanded to original adjudicating authority .....

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..... iron. It is seen that though the appellant strongly relied upon larger Bench decision of the Tribunal in the case of Bhayana Builders Pvt.Ltd. v. CST reported as 2013 (32) S.T.R. 49 (Tri.-LB), the appellate authority has artificially distinguished the same and has not followed it. 2. Apart from the fact that the Revenue has confirmed the demand under the category of Commercial or Industrial C .....

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..... t of the above submissions, we set aside the impugned orders and remand the matter to original adjudicating authority for de novo adjudication. Needless to say that the adjudicating authority would deal with and give a finding on each and every submission of the appellant, for which purpose they would be given an opportunity. Even if the authorities below consider the activity as falling under Co .....

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