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2019 (5) TMI 378 - AT - Service TaxModification in remand order - case of appellant is that the remand order of the first appellate authority may be modified to the extent that all issues may be left free for the original authority to decide including the penalty therein - HELD THAT:- The events have moved further after the appellant filed this appeal and the impugned order was followed by a Denovo adjudication order by the lower authority. Ld. Consultant submits that they propose to appeal against the Denovo adjudication order before the first appellate authority but have not done so yet. They still have time to file an appeal. There is no reason to set aside the impugned order of the first appellate authority. This Bench cannot take a decision on whether the first appellate authority is correct in upholding the penalty or otherwise, without deciding on the merits of the case itself. Since the entire demand has now been confirmed in the Denovo adjudication order and is likely to be appealed before the first appellate authority, the matter can be decided at his level. The appeal filed by the appellant is dismissed as infructuous.
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