2012 (5) TMI 448

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....al is directed against the Order-in-Appeal No. 147/2006-CE dated 17.5.2006, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the adjudicating Authority has confirmed the demand of service tax along with interest and penalties on the appellants on the following services:- (i) Storage and war....

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....submits that the matter has to be remanded back, keeping all the issue open, for reconsidering the issue afresh. 6. On a careful consideration of the submissions made by both sides and on perusal of the records, we find that the appellant's claim that he had produced the evidence seems to be correct. It is also seen that the Commissioner (Appeals) had not considered the said evidence and no findi....