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2011 (3) TMI 1290 - HC - Service TaxDemand - whether Tribunal is right in rejecting the appeal based on the admission of the Managing Director of the Company alone without going into the merits of the case ? And not taking into account the amount reversed/paid before issue of show cause notice for the purpose of imposition of penalty? - Held that:- When specific grounds are made attacking the order of the Commissioner, it goes without saying that the final fact finding body like CESTAT, ought to have considered the various grounds with materials available and pass orders on the plea taken by the assessee with the materials facts - the order passed by the Tribunal in no manner help to find out the reasons which persuaded the Tribunal to uphold the order of the Commissioner of Central Excise, Salem. Decided in favor of the assessee by way of remand
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