2013 (1) TMI 69

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....     Per : Mr. M.V. Ravindran;   When this stay petition was called out, we find that the issue involved in this case is regarding discharge of differential service tax liability for the period 2005-06 to 2006-07 based upon the reconciliations of the balance sheet figures and the ST-3 returns filed by the appellant.   2. After hearing both sides for considerable t....

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....or reduction of the value of the goods which were supplied to SEZ area. On perusal of the records, we find that both the lower authorities have only recorded that the appellant had submitted reconciliation while it is the claim of the appellant that they had filed the entire set of documents. At this juncture, we are unable to proceed ahead on this matter as the adjudicating authority has recorded....

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....g authority to reconsider the issue afresh after following the principles of natural justice.   6. At this juncture, ld. C.A. submits that Revenue has also filed an appeal against the very same impugned order. On a specific query from the bench both sides agree that the appeal filed by the Revenue is against the very same impugned order which has been set aside by us and the matter has bee....