2017 (8) TMI 162

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....ent for the Respondent: Mr. K.V. Kumar, D.R. ORDER Per: S.K. Mohanty The appellants have filed these appeals against the impugned order dated 02.06.2016 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Bhopal. This is the second round of litigation before the Tribunal. In the initial round, the Tribunal vide Final order No.A/52302/2014-SM (BR) dated 20.05.201....

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....at the time hearing. While deciding the case it is to refer the Final Order dated 20/05/2014 passed by Hon'ble CESTAT in case of this Noticee on the same issue for the earlier period. lt. has specifically been directed that the appellants will provide necessary documents as requested by department vide, their letter No.ST-20/03/Audit Note/156-12/SGR-II/2012 dated 30/01/2014. The letter of the ....

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.... necessary document is only and only and only the agreement of immovable property given rent to M/S CREDIT Sui-cee Securities Pvt. Limited, Mumbai. By not producing the documents related to M/S Millenium Developers Pvt Ltd they have sidelined the direction of the Hon'ble CESTAT and have advanced another logic that they are not requiring separate agreement with M/S Millennium Developer of Mumba....

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....as not been complied with by the appellant. 3. Heard both sides and perused the records. 4. On going through the appeal records, I find that both the authorities below have confirmed the demand on the ground that the direction of the Tribunal has not been complied with by the appellant in totality. Since the present appeal is for the limited purposes i.e. for submission of the relevant docum....