TMI Blog2010 (5) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Head Quarters, Preventive and it was not given to them - bill books were verified by the adjudicating authority on their back and a finding has been recorded - 95 per cent of the amount is paid as salary to the security guards – Held that: - bill books on which their reliance was placed and contracts/agreement with MESCOM, as regards the deputation of required number of security guards (armed/unarmed), both sides could not produce the same - remand the matter back to the adjudicating authority to re-consider the issue afresh - ST/16 & 17 OF 2006 - 870 & 871 OF 2010 - Dated:- 12-5-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M.V. Ravindran, Judicial Member - These two appeals are directed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e safe custody of Central Excise Head Quarters, Preventive and it was not given to them. He submits that the said bill books were verified by the adjudicating authority on their back and a finding has been recorded. He would submit that if they are given a chance to justify their claim, they will be able to prove their case. 4. As regards the Security Agency Service, it is his submission that the said Security Agency Services were rendered by the appellants to the Government department i.e., Mangalore Electrical Supply Company Ltd.(MESCOM). It is his submission that the finding of both the lower authorities is incorrect as the appellants had only given security guards to the said MESCOM, which is a Government of Karnataka undertaking. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any findings on the issue. As regards the submissions made in respect of the Manpower Recruitment Agency, we are not able to record any finding as bill books, (wherein the appellant had claimed the amounts had collected as enrolment fee for the matrimonial alliance conducted by them), we are not able to come to any conclusion. Since the issue has to be decided based on the factual matrix, we have no alternative, in the absence of records, to set aside the impugned orders and remand the matter back to the adjudicating authority to re-consider the issue afresh. Before coming to conclusion, the adjudicating authority will allow the appellants herein to have copies of the documents, which have been resumed by the authorities during the visit to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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