https://www.taxtmi.com/caselaws?id=435981 Where additional grounds and documentary evidence were raised for the first time on appeal, the appellate forum should ordinarily remit the matter rather than decide those issues itself. CESTAT New Delhi noted that the dispute involved a demand under commercial or industrial construction service with penalty, but the new grounds and documents had not been examined by the Commissioner. Because the factual and legal questions required reconsideration on the additional material, the matter was sent back for fresh adjudication. The appellant was given liberty to rely on the allowed documents, raise all permitted grounds, and challenge the penalty before the Commissioner, who was to decide the case afresh in accordance with law. en-us Tue, 31 Jan 2023 00:00:00 +0530 Sat, 01 Apr 2023 08:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435981 Where additional grounds and documentary evidence were raised for the first time on appeal, the appellate forum should ordinarily remit the matter rather than decide those issues itself. CESTAT New Delhi noted that the dispute involved a demand under commercial or industrial construction service with penalty, but the new grounds and documents had not been examined by the Commissioner. Because the factual and legal questions required reconsideration on the additional material, the matter was sent back for fresh adjudication. The appellant was given liberty to rely on the allowed documents, raise all permitted grounds, and challenge the penalty before the Commissioner, who was to decide the case afresh in accordance with law. Case-Laws Service Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435981