2008 (8) TMI 102

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..... 13.8.2008 certified on 18.9.2008 in Appeal No. ST/79/2008-SM (BR)) Shri R.K. Verma, Advocate for the Appellants. Shri S. Malhotra, Advocate for the Respondent. [Order per P.K. Das, Member (Judicial)] - Revenue filed this appeal against Order-in-Appeal No. 328/CE/Appl/ Jal/2007 dated 26.10.2007 passed by the Commissioner of Central Excise (Appeals), Jalandhar. 2. The relevant facts of....

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....ds the Service Tax paid on the cancelled tickets, he has also produced voluminous records before me to substantiate his claim. Since this proof of substantiation was not before the learned Commissioner (Appeals), to my mind, it would be in the interest of justice to allow the appeal and remand the matter back to Commissioner (Appeals) to consider all the documents and pass afresh order on merits. ....