2018 (12) TMI 1361

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....hri Aalok Arora, Advocate for Appellant Shri Shiv Pratap Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. MRT/EXCUS/000/APPL-I/542/2015-16 dated 29/02/2016 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. After hearing both the sides duly represented by learned Advocate Shri Aalok....

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.... Fees from September, 2013 to March, 2014 and service tax was also paid on the said amount. Without appreciating the contentions, Original authority confirmed the entire demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) has observed that in the absence of documents such as TDS Certificate, Led....

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..... After going through the submissions and record, we find that the learned Commissioner (Appeals) did not have advantage of the documents submitted here. Therefore, we remand the matter to the Original authority with direction to examine the documents such as Form-32 submitted to Registrar of Companies and Form-16 issued under Income Tax Act, 1961 for the period from July, 2012 to August, 2013, in....