2020 (5) TMI 172

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....or the Appellant Shri Rajeev Gupta, Shri Vijay Gupta, Authorised Representatives for the Respondent ORDER Per : Dr. D. M. Misra This is an appeal filed against OIO No. 17/Commr/PKL/2009 dated 30.11.2009 passed by the Commissioner of Central Excise & Service Tax, Panchkula. 2. Briefly stated the facts of the case are that the appellant are engaged in providing taxable services under ....

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....ividual contracts executed by the appellant during the period April 2006 to March, 2008. He submits that even if these contracts were brought to the notice of the Commissioner during the course of adjudication proceedings, the same has not been considered and the duty alleged to be short paid in the show cause notice was confirmed with interest and penalty. The Ld. Advocate placed the relevant con....

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....the case was adjudicated on the basis of the records available. He has no objection in remanding the matter to the adjudicating authority. 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal for determination is: whether the demand confirmed by the adjudicating authority is correct of otherwise. We find that the Ld. Advocate for the appellant advanc....