9911796707
TMI Blog2018 (11) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... y being influenced by the findings of the Commissioner (Appeals) which appears to be contrary to the pleadings inasmuch, the plea of the appellant is that its case is covered by the exception as per Rule 4(6) - the finding of the Commissioner (Appeals) on this requires setting aside and the adjudicating authority shall pass a fresh Order on these pleadings of the appellant as well - appeal allowed in part. - Appeal Nos.: E/41847 & 41848/2018 - Final Order No. 42965-42966/2018 - Dated:- 16-11-2018 - Shri P. Dinesha, Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The appellant feeling aggrieved by the Order-in-Appeal Nos. 100 101/2018-TRY dated 28.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Appeal before the Commissioner (Appeals), the impugned Orders came to be passed. 2. Today when the matter came up for hearing, Ld. Advocate Ms. S. Sridevi appeared on behalf of the assessee and Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Revenue. 3.1 The Ld. Commissioner (Appeals) has remanded the matter back to the file of the adjudicating authority for de novo adjudication since according to the lower adjudicating authority, some of the appellant s pleadings required consideration. Ld. Advocate contended that the first appellate authority had erred in remanding the issue back to the file of the adjudicating authority without considering the plea of the appellant. She further contended that the findings of the Ld. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities and also since the communication is indirect, by the principal manufacturer and not by the assessee. 6. Further, I am also of the view that there is a possibility of the adjudicating authority being influenced by the findings of the Commissioner (Appeals) which appears to be contrary to the pleadings inasmuch, the plea of the appellant is that its case is covered by the exception as per Rule 4(6), hence, I am of the considered view that the finding of the Commissioner (Appeals) on this requires setting aside and the adjudicating authority shall pass a fresh Order on these pleadings of the appellant as well. With these observations and modifications to the directions of the Commissioner (Appeals), the matter is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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