2016 (11) TMI 648

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....Dave, Advocate For Respondent (s): Shri Jitendra Nair, Authorised Representative Per : Dr. D.M. Misra; This appeal is filed against Order-in-Original No. OIO-STC/02/COMMR/AHD/2010 dated 08.02.2010. 2. Facts in brief are that the appellants had been engaged in providing taxable service under the category of "Custom House Agents" services during the relevant period i.e. from 2002-03 to 2....

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....ly to the said notice on 20.07.2009 and , attended personal hearing before the Commissioner. On adjudication, the ld. Commissioner set aside the Order dt.12.02.2008, confirmed the demand, directed recovery of interest and imposed penalty. Hence, the present appeal. 3. Ld. Advocate Shri P.M. Dave for the appellant submits that even though after conclusion of the personal hearing, they have submi....

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....cate for the Appellant. He has no objection in remanding the matter to Commissioner for consideration of the evidences afresh. 5. We have carefully considered the arguments advanced by both sides and perused the records. We find that ld. Commissioner at Para 32 of the impugned order has observed that there was no time for verification of the data submitted by the appellant as the review notice ....