2023 (11) TMI 309

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....ichandani , Advocate for the Appellant Shri A. K. Shrivastava , Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Heard both sides and perused the records. 2. This is the second round of litigation before the Tribunal. In the first round, the adjudication order dated 31.07.2012 was appealed against before the Tribunal. The Tribunal vide Order No. A/496 to 498/13/CSTB/....

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....of service tax and, thereafter decide the matter afresh with regard to the service tax liability of the appellant. Needless to say that the appellant should be heard before passing any order on fresh consideration. All issues are kept open for decision." 3. Pursuant to the said order dated 21.02.2013, the original authority took-up de novo adjudication proceedings and passed the impugned order d....

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....f Rs.84,12,507/- was confirmed by him on the ground that the assessee-appellant though assured to provide the records did not submit the records within the time frame fixed by the original authority. Further, no reason was given by the assessee-appellant for their non-submission of records in their letter dated 02.02.2021 to the original authority. On perusal of the impugned order, we find that th....

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.... that the matter should go back to the original authority for verification of the records/ documents and for passing of the adjudication order accordingly. 6. Therefore, the impugned order is set aside and the matter is remanded back to the original authority for the limited purpose of examination of the records/documents with regard to the confirmation of service tax demand of Rs.84,12,507/- con....