https://www.taxtmi.com/caselaws?id=204951 Denial of abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST turned on the assessee's alleged failure to produce evidence of compliance with the notification conditions. The appellant stated that the earlier file had been lost and that the relevant materials were now available for record. As no objection was raised by the Revenue, the matter was found fit for remand so that the appellate authority could reassess entitlement after giving the assessee an opportunity to adduce evidence. The order was set aside and the dispute restored for fresh adjudication on the evidentiary question, without any final determination of tax liability. en-us Mon, 04 Apr 2011 00:00:00 +0530 Fri, 05 Aug 2011 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204951 Denial of abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST turned on the assessee's alleged failure to produce evidence of compliance with the notification conditions. The appellant stated that the earlier file had been lost and that the relevant materials were now available for record. As no objection was raised by the Revenue, the matter was found fit for remand so that the appellate authority could reassess entitlement after giving the assessee an opportunity to adduce evidence. The order was set aside and the dispute restored for fresh adjudication on the evidentiary question, without any final determination of tax liability. Case-Laws Service Tax Mon, 04 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204951