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2013 (1) TMI 379 - CESTAT KOLKATARecovery of interest - Commissioner(Appeals) has directed that interest should be charged only w.e.f. 05.04.2008 even though PAN based Service Tax registration was granted to the Appellant from 12.05.2008 - Held that:- As before the Commissioner(Appeals), no argument was advanced citing the provisions of law now mentioned in the grounds of appeal by the department, and as there was no Show Cause Notice issued by the Appellant directing payment of interest for the month of February, 2008 and March, 2008, except a remark by the assessing officer, thus the Commissioner(Appeal) has no occasion to refer and record his finding on the relevant provisions. In these circumstances it is necessary that the case be remanded to Commissioner(Appeals) to which the A.R. has no objection. The department is free to raise all the grounds now raised before this Tribunal and the Commissioner(Appeals) is directed to consider the said grounds and decide the issue afresh with a reasonable opportunity be afforded to both sides. Appeal of the Revenue is allowed by way of remand.
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