9911796707
TMI Blog2021 (8) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has further been reduced to ₹ 3,62,293/-. IThe grievance of the appellant that the demand which can be confirmed after giving the benefit of Notification remains only of ₹ 59,044/-. Also that the adjudicating authority though has reduced the earlier demand confirmed but has not expressly given the reason to how the amount of ₹ 3,62,293/- is still the liability of the appellant even after giving the benefit of said Notification. These observations are sufficient for me to hold that it is difficult to still appreciate as to whether the proper benefit of exemption notification has been extended in favour of the appellant. It is directed that the matter be remanded again with the specific directions to the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile extending the benefit of Notification No.06/2005 dated 01.03.2005. 4. It is submitted that in the order under challenge the adjudicating authority has not fully complied with the said direction of remand. The proper benefit of Notification No.06 of 2005 has not been extended by the adjudicating authority below despite specific direction for the same been given by this Tribunal vide the aforesaid final order. It is submitted that the order is miserably silent about any reasoning given for calculations based on Notification. Learned Counsel also impressed upon that the order of adjudicating authority is beyond the scope of show cause notice as show cause notice has the calculations based on the 40% of the amount received by them. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract booking which need to be reworked out by extending the benefit of exemption Notification No. 06/2005 dated 01.03.2005. 6.1 This makes it clear that the demand pertaining to ticket booking and bus contract booking, as was raised vide the impugned show cause notice was directed to be reworked based upon the benefit of Notification No.06/2005 dated 01.03.2005. I further observe that the Adjudicating by complying with the said direction has specifically observed as follows:- It is observed from this order, the table given therein (Annexure 1) that the demand with respect to ticket booking amount received during the impugned period has been taken as Nil by the adjudicating authority. I find that now question before me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
