2016 (10) TMI 798

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....(Addl. Commissioner) ORDER Per Dr. D.M. Misra None present for the Appellant. Heard the learned Authorized Representative for the Revenue. 2. This is an appeal filed against OIA No. 58/2009/STC/LMR/ COMMR-A-/AHD, dt.05/03/2009, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 3. Briefly stated the facts of the case are that the appellants during the period 1999-2000 to 20....

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....ce, they preferred the second appeal before this Tribunal and after hearing both the sides, this Tribunal directed the appellant to deposit Rs. 8 lakhs within eight weeks and to report compliance to the learned Commissioner (Appeals). The Appellant deposited Rs. 8 lakhs before the Commissioner (Appeals) and participated in the de-novo proceeding. 4. The learned Commissioner (Appeals) remanded t....

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....in the present case even for the period after October 2000. 6. The learned Authorized Representative for the Revenue has fairly accepts that the Commissioner (Appeals) has not recorded any findings as to how the extended period of limitation could be applied in the present case and he has no objection in remanding the case to the Ld. Commissioner (Appeals). 7. In these circumstances, I am of....