2017 (8) TMI 162

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....ar, 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 20.05.2014 has remanded the matter for denovo ad....

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....ase 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 department speaks about requirement- "the....

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....ly 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 Mumbai as per law. Thus, I find that Noticee hav....