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M/s. McNALLY BHARAT ENGINEERING COMPANY LTD. Versus COMMISSIONER OF SERVICE TAX, KOLKATA - 2012 (4) TMI 177 - CESTAT, KOLKATA - Service Tax
......... e of adjudication proceeding. Both sides agree that the matter be remitted back to the Commissioner for re-consideration of all the issues raised earlier and raised for the first time before this Tribunal and also all the evidences/documents relevant to the case. In these circumstances, to meet the ends of justice, the matter is remanded to the learned Commissioner for de novo consideration of all the issues afresh. It is made clear that all issues are kept open. Needless to mention that a reasonable opportunity of hearing be afforded to the Appellant in submitting their defence and the Appellant are directed to file their detailed reply to the Commissioner and all relevant evidences within a period of three months from the date of communication of this Order, and the Commissioner should thereafter, decide the matter expeditiously. The Appeal is thus allowed by way of remand. The Stay Petition is disposed of. Operative part of the Order pronounced in the court on 14.03.2012.