2017 (4) TMI 996

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....ant None, for Respondent Per: Anil Choudhary The present appeal is filed by the Revenue against Order-in-Appeal No.218-ST/GZB/2010 dated 08/10/2010 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Meerut-l. Whereby the Commissioner (Appeals) taking notice of the fact that the Order-in-Original was an ex-parte order, have noticed the facts in detail and also have ....

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....preme Court in the case of MIL India Ltd. Versus Commissioner of Central Excise, Noida reported at 2007 (210) E.L.T. 188 (S.C.) was referred, that power of remand have been taken away. The Id. Commissioner (Appeals) have observed that - "Being aggrieved by the impugned Order-in-Original the respondent-assessee has filed this appeal on the following main grounds as follows: 5.1 I have carefully ....

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....nts submitted 3 GAR-7 Challans dated 10/04/2008 along with the ST-3 return showing payment of service tax of Rs. 99,970/- & Education Cess of Rs. 2,995/- but the appellants did not submit these Challans which have been shown to be deposited prior to 10/04/2008 and no reason of non submission of Challans show to have been deposited prior to 10/04/2008, have been given in the appeal. 5.3 From the....

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....llants as per the copies of GAR-7/TR-6 Challans submitted by the appellants for the first time. The comments of the department submitted vide letter dated 30/09/2009 do not reveal that any verification has been done with regard to deposit of Service tax & Education Cess. Hence, in such a situation the proper course of action is that the matter be examined by the Original Authority." 3. Thus, I ....