2023 (11) TMI 309

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....ER ( TECHNICAL ) Shri Mahesh Raichandani , 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 Tribu....

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....ntant's certificate with regard to the payment 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 adjudica....

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.... by the Chartered Accountant. The balance demand of 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.....

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....s are available for verification, we are of the view 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 co....