2018 (3) TMI 353

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....ri Vivek Dwivedi, Assistant Commissioner (AR) - for the Respondent ORDER Per: C J Mathew Proceedings arise from statement-cum-notice dated 8th October 2012 which is under section 73(1A) of Finance Act, 1994, linked to show cause notice dated 16th March 2012 issued in C. No.IV(30-30/ST/Adjudication/2012/C for the period from 2006-07 to 2010-11. The original notice covered three services, v....

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....^th March 2012 having been adjudicated upon and having travelled to the Tribunal, was remanded to the original authority by order no.A/91010/17 dated 23^rd November 2017. The terms of the remand are "5. Ld. Commissioner has denied the benefit of notification No.1/06 on account of appellants failure to provide the necessary documentary evidence in support of the claim that fulfill the condition ....

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....ow cause notice is restricted to demand for rendering 'erection, commissioning and installation service' which would appear to have traversed beyond the notice. 3. Learned Authorised Representative agrees that the adjudicating authority has not rendered a clear finding in the order-in-original and has thus hamstrung the first appellate authority. Moreover, it is his submission that a fresh cons....