2014 (10) TMI 606

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....eer Agarwal, ld.Advocatre appeared on behalf of the appellant and Shri Devender Singh, ld.JCDR for the department. 2. The appellant have come in appeal against OIA No.248(OPD)ST/JPR-II/2013 dt.16.9.2013 passed by the Commissioner(Appeals), Jaipur-II, wherein the Commissioner (Appeals) has set aside imposition of penalty and gave benefit of section 80 of Finance Act, 1994. However, regarding rever....

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....it has only been taken 50% of credit on capital goods eligible to them but due to mistake it was shown as 100% in the earlier ST-3 returns filed by them. They have made request to Commissioner (Appeals) for taking this amount into consideration but he did not pass any order on the issue. He also pointed out that the Commissioner (Appeals) has not followed the judgement of Tribunal in the case of S....

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....h the submissions made by both sides. Since there is direct judgement on the issue in the case of Ceolric Services remanding the matter to the adjudicating authority, I set aside the impugned order and remand the matter back to the adjudicating authority for reconsideration in view of provisions of Rule 7C of the Rules and after verification of the records. This has to be done as ld. Advocate has ....