2014 (11) TMI 542

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....AN SINGH: Shri A.K.Batra, ld.CA appeared on behalf of the appellant against Order-in-Appeal No.07(ST)/RPR-II/2013 dt.04.06.2013 passed by the Commissioner(Appeals), Raipur wherein  the Commissioner (Appeals) has rejected their appeal on the ground that Commissioner (Appeals) did not have power to remand the matter. 2. The facts briefly explained by the ld.CA wherein main issue involved ....

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....ready been deposited by the appellant. Further out of the gross billing, an amount of Rs. 17,70,000/- is shown in the service tax return for the period 1.10.2006 to 31.03.2007 as same was received during that period. The service tax was paid prior to issue of show cause notice. Regarding taxable value of Rs. 16,00,000/- it came out from the facts that concerned invoices were cancelled and no reali....

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....ted out that the Commissioner (Appeals) has rightly rejected the appeal of the appellant under Rule 5 of Central Excise (Appeals) Rules, 2001. Commissioner (Appeals) held that these documents were not submitted before adjudicating authority. Ld.DR submits that the appellant must co-operate with the department so that the documents could be verified by the adjudicating authority. 6. Heard both s....