2011 (1) TMI 677

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....is filed by the assessee against the impugned Order-in-Appeal No.03/2010(H-IV)(D)ST dt. 24/6/2010. 2. After hearing both sides on the stay petition for some time, I find that the appeal itself could be disposed off at this juncture. Hence, after allowing the application for waiver of pre-deposit of amounts involved, I take up the appeal for disposal. 3. Heard both sides and perused the recor....

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.... is shown as loans and advances. At this juncture, I would like to indicate that this factual position needs to be gone into by the adjudicating authority. Hence, in view of the above, without expressing any opinion on the merits of the case, keeping all the issues open, I remit the matter back to the adjudicating authority to re-consider the issue and also various case laws produced that may be p....