2014 (6) TMI 863

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.... PER : H K Thakur 1. These appeals have been filed by the appellant against Order-in-Revision No.15/VDR-II/Service-Tax/ SBT/COMMR/2010, dt.30.11.2010 and OIA No.Commr.(A)/421/VDR-II/2010, dt.23.12.2010. As these appeals have originated out of the same OIO No.D/STC/AC/431/SBT/2009, dt.23.03.2009, therefore, these are being taken up for disposal under this common order. 2. Shri Vinay Kansara (....

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.... Ludhiana Vs Mayfair Resorts 2011 (22) STR 263 (P&H)     v) CCE Ludhiana Vs Mayfair Resorts 2011 (21) STR 589 (Tri-Del)     vi) CCE Vs First Flight Courier Ltd 2011 (22) STR 622 (P&H) 3. Dr. J. Nagori, Addl. Commissioner (A.R.) appearing on behalf of the Revenue brought to the notice of the Bench the Para-3 of the Stay Order dt. 03.10.2011 passed by this Benc....

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....CESTAT-MUM 4. Heard both sides and perused the case records. It is the case of the appellant that in view of the series of judgments it has been upheld that demands cannot be sustained only on the basis of difference in the income tax return value/balance sheet value and ST-3 return value as Revenue has not conducted any further investigation suggesting that any additional consideration has bee....

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.... not taken up before the adjudicating authority. Out of total duty demand of Rs.3,40,573/- confirmed by the adjudicating authority, an amount of Rs.1.5 lakh was deposited by the appellant at the time of admitting the stay. In the interest of justice and in view of the judicial pronouncements on the issue relied upon by the appellant, the matter is required to be remanded to the adjudicating author....