2008 (9) TMI 276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Hyderabad Commissionerates reveal that the said Trade Notice is in respect of service tax - same Trade Notice stands taken note in CESTAT judgment so Commissioner (A) was not justified in denying benefit on basis of report given, by one Commissionerate in Hyderabad without actually making serious efforts to find out the fact of issuance of the same by the Hyderabad Commissionerate and publishing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2003 (159) E.L.T. 274 (Tri.) = 2002 (53) RLT 80. However, the Commissioner (Appeals) has not extended the benefit of the said Trade Notice on the ground that enquiries conducted at Hyderabad Commissionerates reveal that the said Trade Notice is in respect of service tax. It is the appellant's grievance that there is no explanation coming from Hyderabad Commissionerate as regards the issuance of Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... king serious efforts to find out the fact of issuance of the same by the Hyderabad Commissionerate and publishing of the same in journal. As such, we set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision after verifying the fact of issuance of Trade Notice as also after taking into account the Tribunal decision referred supra. The appeal is allowed by way .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X