2018 (3) TMI 973

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.... Mr. Kurian Thomas, Advocate, For the Appellant Mr. Parasivamurthy, AR, For the Respondent Per : M.V.RAVINDRAN This appeal is directed against the Order-in-Appeal No. 416/2014 dated 27/05/2014 passed by Commissioner of Central Excise and Service Tax (Appeal), Cochin. 2. Heard both sides and perused the records. 3. On perusal of records, I find that the issue that falls for conside....

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....rect perspective. It is his submission that lower authorities be directed to consider this submission and come to a conclusion accordingly. 5. Learned DR submits that the matter needs reconsideration with open remand. 6. On a careful consideration submissions made, I find that the defense taken by the appellant in respect to the show-cause notice needs to be considered in its correct perspec....