2015 (1) TMI 142

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....e For the Respondent : Shri Parmod Kumar, JC (AR) JUDGEMENT Per P.K. Das; 1. As the issue involved lies in a narrow compass, after disposing the stay application, we take up the appeal for hearing. We find that in the appellant's own case, for the earlier period, the Tribunal disposed of the appeal at the stage of stay petition hearing. 2. After hearing both sides and on perusal....

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....ery from the Bench, learned Senior Advocate submits that de novo adjudication proceedings is still pending. In support of his contention, he placed an affidavit stating that de novo adjudication is still pending. 4. For proper appreciation of the facts, we reproduce the relevant portion of the final order dt.7.3.2012 as under :-           &nb....

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....e factual aspect of the quantum of goods involved in respect of each contract executed. We may make it clear that Finance Act, 1994 is not commodity taxation law. It requires service declared as taxable service by law is to be taxed to the extent permitted by law. There were various pleas about the classification of service raised in the course of hearing. The appellant has also raised several gro....

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....sing predeposit, the matter is remitted to the adjudicating authority to determine incidence of levy and quantum of levy in accordance with law after granting fair opportunity of hearing to the appellant to adduce evidence it relies on material facts brought on record. 6. Both the stay application and appeal are disposed off in the manner indicated as above." We find that in the present case....