2019 (7) TMI 208

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....B. Mane, Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. MKK/684/RGD APP/2017 dated 31.03.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals), Raigad. 2. Briefly stated the facts of the case are that the appellant during the relevant period from 2006-07 to 2008-09, rendered taxable services....

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.... with that of ST-3 Returns. On reconciliation, both the authorities below confirmed the demand issued earlier with interest and penalty. Hence, the present appeal. 3. Learned Advocate Shri C.S. Biradar for the appellant submits that in the first round of litigation before the original authority, they have submitted the ledger, balance-sheet, bills, statements etc. in support of their claim that....

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....d 11.5.2010 were issued, therefore, rejection of the C.A. certificate by the authorities below is bad in law. 4. Per contra, learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. I find that in the first round of litigation, this Tribunal while remanding the matter to the adjudicating authority, has observ....

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....pporting documents were not enclosed along with the certificate. I do not find justification in the findings of the authorities below inasmuch as all the documents have been submitted by the appellant, the basis on which show-cause notice was issued to the appellant which is evident from the show-cause notice itself. In these circumstances, rejection of the C.A. certificate for want of supporting ....