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2007 (7) TMI 112
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....th sides. The appellants are a Public Sector Undertaking. Since, no COD (Committee on Disputes) clearance was obtained earlier, the appeal was dismissed. In the mean time, the COD clearance has been obtained and hence the order of dismissal dates 10-11-04 is recalled and the appeal is restored to its original number. The MA for ROA (Restoration of Appeal) is allowed. 2. The a have also filed a ....
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....id by the appellants and hence we dismiss the stay petition as the same is infructuous. 4. With the consent of both sides, we proceed to hear and decide the appeal. We find that in this case, the jurisdictional Assistant Commissioner/Deputy Commissioner has not heard the appellants nor has he passed a speaking order on the disputed issue, namely, whether the drilling charges recovered by the ap....
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....ent without taking into account the fact that specified tax on drilling charges has been imposed on 10-9-04 and without considering the various aspects of the case, including the value of the services liable to service tax, requires to be set aside. Hence, we set aside the same and remand the matter to the jurisdictional Assistant Commissioner/Deputy Commissioner to provide an adequate opportunity....