2019 (11) TMI 1014

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....Singh, Senior Standing Counsel. O R D E R 1. Notice in the present appeal was issued on 9th April, 2019, limited to the question of whether the matter ought not be remitted to the Customs Excise Service Tax Appellate Tribunal ('CESTAT'), for a fresh consideration of the appeal before it. 2. The short question before the CESTAT, in the appeal filed by the department before it, was whether the Ap....

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....ce copies of the contract, remitted the matter to the Adjudicating Authority ('AA') only on the ground that "the relevant agreements had not been produced for our perusal". Subsequently, by an order dated 25th January, 2019, the CESTAT dismissed an application for rectification of mistake being ROM No.51133 of 2018. 4. Having heard learned counsel for the parties, the Court is of the view that th....