2008 (7) TMI 183

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..... for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appeal is mainly against demand of service tax of over Rs. 1.2 crores along with education cess of over Rs. 2.5 lak .....

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..... ication of records. On the other hand, he rejected the claim of the party on the ground that the same was not substantiated. Apart from raising this grievance, the learned counsel for the appellants today points out that a similar dispute for the subsequent period has been adjudicated upon by the learned Commissioner after verification of records and accordingly demand of service tax on freight ch .....

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..... o pending against the same order of the Commissioner. 4. In the above circumstances, we set aside the impugned order and allow these appeals by way of remand directing the learned Commissioner to pass fresh order after verification of the relevant records of the assessee and giving them a reasonable opportunity of being heard. (Dictated and pronounced in open Court)
Case laws, Decisions, Jud .....

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