9911796707
TMI Blog2018 (5) TMI 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, Ms. Pooja, C.A. For the Respondent : Shri M.R. Sharma, D.R. ORDER Per Justice Dr. Satish Chandra: Both the appeals have been filed against the different Order-in-Original No. 24/2015 dated 21.12.2015 and 01/2017 dated 31.1.2017. 2. The brief facts of the case are that the appellant is engaged in engineering activity where the appellant is providing the fabricated Canopy at Petrol Pump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated but after 1.9.2014, the appellant has claimed exemption. 4. During the course of arguments, the ld. Counsel was unable to tell the reason why the exemption was claimed after 1.9.2014. In these circumstances, we set aside the impugned order and remand the matter to the original authority to decide the issue de novo but by providing the reasonable opportunity to the appellant. 5. The second g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. From the above, it appears that the adjudicating authority has taken the conflicting views where it is stated in one para that accounts were maintained and another para that accounts were not maintained. When it is so then we set aside the impugned order in this regard and remand the matter to the adjudicating authority to decide the issue de novo but after providing reasonable opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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