TMI Blog2010 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... closure of the unit during the relevant period when the adjudication process was going on and the first appellate authority decided the matter, they could not produce any documents before the authority to substantiate their claim that the vehicles are used for transport of vegetables - Held that: - In the absence of any documentary evidences before the lower authorities, they could not have come t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, we find that the issue involved in this case is in a narrow compass, hence, after waiving the condition of pre-deposit of the amounts involved, we take up the appeal for disposal. 3. Learned Counsel submits that the issue involved in this case is regarding the service tax paid on GTA service incurred by the appellant on transportation of goods. It is his submission that they had r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o them. We find that the appellant had not even replied to the show cause notice which was given to them and nor they have produced any documentary evidences before the lower authorities. In the absence of any documentary evidences before the lower authorities, they could not have come to any conclusion. We find that an opportunity to produce the said documents needs to be extended to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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