9911796707
TMI Blog2022 (3) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 05.03.2018 which was issued post de novo adjudication, however, this Tribunal in the earlier round of appeal remanded the matter to the adjudicating authority for passing a fresh order after verifying the fact about the payment of Service Tax. In compliance of the Tribunal s order the adjudicating authority had conducted the verification through the field officer, however, the report was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for the Respondent ORDER This appeal is directed against the Order-In-Appeal No. OIA-VAD-EXCUS-001-APP-535-2018-19 dated 21.12.2021 whereby the Learned Commissioner (Appeals) has remanded the matter in appeal filed by the Revenue to the adjudicating authority, on the ground that as per the Tribunal s earlier remand order the matter was supposed to be reconsidered for which the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Shri. A.X.S Jiwan, Learned Consultant appearing on behalf of the appellant submits that the entire basis of filing appeal by the Revenue as well as the passing of order by the Learned Commissioner (Appeals) is the letter dated 05.03.2018 The said Letter is a fresh evidence relied upon after passing the adjudication order, therefore, the said evidence cannot be taken for the purpose of fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce as the report was given on the basis of existing records and document and in compliance to the Tribunal s order, therefore, the Learned Commissioner (Appeals) has rightly considered the same and remanded the matter to the adjudicating authority. 4. I have carefully considered the submission made by both the sides and perused the records. 5. The appellant is mainly aggrieved by the Letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing afresh order after considering the report dated 05.03.2018, therefore, do not find any infirmity in the order of the Commissioner (Appeals) whereby the matter was remanded to the adjudicating authority. The assessee has liberty to rebut the observations made in the verification report on the basis of records and documents. 7. Accordingly, the impugned order is upheld. Appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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