2018 (2) TMI 1566

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.... ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 10.05.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order of the original authority. 2. Brief facts of the case are that during the course of audit of the appellant's records, it was revealed that during the financia....

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.... appellant has filed an appeal before the Commissioner (Appeals), Nagpur who remanded the matter to the original adjudicating authority on the ground that the appellant had specifically pleaded that the amount recovered from SKG Refractories was related to Brokerage on account of settling the payments on behalf of SAIL and that they have not undertaken any activity of handling of cargo, which had ....

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....e same has been passed without considering certain principles of law. It has also been submitted in the grounds that after remand the order challenged does not remain in existence. Further, the Commissioner (Appeals) has also committed a serious error in not examining the issue of taxability of appellant's activity under the category of Clearing & Forwarding Agent service solely on the basis of th....

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....ons including those of transportation of goods were undertaken by the owners of the goods. 7. On the other hand, learned A.R. reiterates the finding of the lower authority. 8. After considering the grounds of appeal and written submission and after hearing learned A.R., we find that in the present case, the original authority has not passed the order as per the direction of the remand order ....