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TMI Blog2019 (9) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is prudent to remand the matter to the Adjudicating authority to examine the issue afresh by taking into consideration the eligibility of said exemption N/N. 42/2011-ST, dt.25.07.2011 to the services provided by the Appellant to various industrial units - appeal allowed by way of remand. - Appeal No.ST/85940/2015 (with Application No.ST/Misc/85591/2019) - A/86111/2019 - Dated:- 13-6-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri D.B. Shroff, G. Natarajan - Advocates for the Appellant Smt. P. Vinitha Shekar, ADC (AR) for the Respondent ORDER PER: D.M. MISRA This is an appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other places were required to send their hazardous waste to the Appellant s unit for disposal. Accordingly, all industrial units utilize the common facilities provided by the Appellant to dispose the solid waste. It is his contention that for the said purpose, the industrial units are required to pay the enrollment fee to become a member of the said facility. Also, the members were required to pay the service charges towards disposal of the hazardous waste depending on the quantity. It is his contention that therefore, the Appellant rendered the said services of disposal of hazardous waste to the members of the association of industrial units operating in the said area. It is his contention that by virtue of Notification No.42/2011-ST, dt.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given retrospective effect, need to be examined to consider its applicability to the facts of the present case. 6. In these circumstances, in the interest of justice, it is prudent to remand the matter to the Adjudicating authority to examine the issue afresh by taking into consideration the eligibility of said exemption notification No.42/2011-ST, dt.25.07.2011 to the services provided by the Appellant to various industrial units. All issues are kept open. At this stage both sides have submitted to fix a time frame for completion of the de novo proceeding. Accordingly, as far as practicable the de novo proceeding be completed within four months from the date of communication of the Order. 7. Appeal is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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