2011 (2) TMI 328

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....ngh, DR Per: D N Panda: Both sides are in controversy as to applicability of the Notification No. 32/2004-S.T., dated 3-12-2004. Ld. Counsel Shri Kamra arguing the appeal filed by the assessee submits that there was no foundation in the Show Cause Notice as to applicability of Notification No. 32/2004-S.T., dated 3-12-2004. The only point for defence called for by Show Cause Notice was as to....

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....he ld. Commissioner has not decided the matter properly. Therefore the case should be remanded back. 4. Heard both sides and perused the record. 5. So far as Revenue's appeal is concerned, we do not find any substance in their appeal to appreciate that there is a cause in their appeal. While Shri Kamra brings out that the Revenue's appeal supports the assessee's appeal, that ground alone is ....