2018 (3) TMI 1128

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....,83,503/- instead of Rs. 27,13,679/-. Due to this incorrect figures written in ST -3 return, the amount of abatement was mis-calculated. Consequently, the show cause notice was issued to the appellant to demand service tax on the differential value of the duty shown in the ST-3 return. The show cause notice was issued to the appellant and the adjudicating authority confirmed the demand. Later on, an appeal was filed before learned Commissioner (Appeals). Learned Commissioner (Appeals) held that the appellant did not provide any data in support of their claim. Therefore, he also dismissed the appeal. Against the said order, the appellant is before me. 3. Learned Counsel appearing on behalf of the appellant submits that there was a clerica....

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.... produced before the Commissioner (Appeals) on 5.7.2017. The acknowledgement receipt of the same is reproduced below. 7. As appellant has filed the relevant documents for verification or examination by the learned Commissioner (Appeals) on 5.7.17 whereas the impugned order has been passed thereafter after 26 days which shows that the learned Commissioner (Appeals) did not bother to consider the documents filed by the appellant which is his duty and bound to do so. Therefore, the impugned order deserves no merits, hence, same is to be set aside. 8. There is demand of interest for the intervening period from the date of presentation of cheque till its realization. I find that as per Rule 6 (2A) of the Service Tax Rules, 1994, the date o....

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.... examination at the end of learned Commissioner (Appeals) to examine the documents. Therefore, the matter is remanded back to learned Commissioner (Appeals) to consider the documents filed by the appellant within 30 days from today and pass an appropriate the order in accordance with the law. 11. The appeal is disposed of in the above manner. (dictated and pronounced in the open court ) ============= Document 1 To, The Superintendent (Appeals), O/o the Commissioner(Appeals), Bhagya Bhawan, 178, Zone II, MP Nagar, Bhopal Subs.: Appeal by DS Corp Limited, numbered 545-ST Ref.: Hearing in this regard on 23.06.2017 Madam, In this regard, we have to submit that curing the course of the hearing, we were direc....