2012 (4) TMI 251

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....y: Both sides agree that the matter is required to be remanded at this stage itself in view of the fact that the claim made by the appellant should have been verified before confirming the demand. Accordingly, along with the application for condonation of delay, the appeal itself is taken up, waiving the requirement of pre-deposit. 2. The appeal has been filed with a delay of 6 days. Ld.Coun....

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.... not be received at all. That being the situation, notice cannot be issued only on the basis of difference between the income tax return and Service Tax return. On going through the records, it is found that the original adjudicating authority called for bank statement, which was submitted by the appellant. Even though, the appellant explained that receipts on bank statements includes receipt of v....

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....al affairs of the company, which was not the ground on which the Show Cause Notice was issued nor as a defence advanced either at original authority's adjudication stage or at the appeal stage. I find that on going through the records, nowhere the appellant has made such a claim. Under these circumstances, the matter is required to be remanded to original adjudicating authority who shall verify th....