2008 (3) TMI 135

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..... examined the relied upon decisions by appellant nor examined the applicability of the exemption notifications 14/04 & 25/04 - remand the matter to the Original Authority for examining the issue De novo - appeal is allowed by way of the remand - ST/274/2006 - - - Dated:- 17-3-2008 - MR. T. K. JAYARAMAN, MEMBER (T) None appeared for the appellant Shri K. Sambi Reddy, Authorized Represen .....

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..... Car World Autoline Vs. CCE, Kochi - 2006 (4) STR 375 (Tri.- Bang.). Further, the appellant claimed the exemption in terms of Exemption Notification No. 14/2004 ST dated 10.09.2004. Exemption under another Notification No. 25/2004 ST dated 10.09.2004 was also claimed. On a perusal of the impugned order, I find that the Lower Appellate Authority has not examined the applicability of the above exem .....

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