TMI Blog2011 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in the wake of audit objections, barring an amount of Rs 2,362/- and, in support of this claim, the appellant has filed a reconciliation statement accompanied by the Chartered Accountant s certificate - assessee had not built up such a case, nor had they filed any reconciliation statement or certificate of their Chartered Accountant - Appeal is allowed by way of remand - ST/340/09 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, with a direction to pay up the amount with interest. The adjudicating authority had also imposed a penalty of Rs 9,80,782/- on the party under Section 78 of the said Act, besides another penalty of Rs 2000/- imposed under Section 77 of the Act. Aggrieved by the decision of the adjudicating authority, the assessee preferred an appeal to the Commissioner (Appeals) and also filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest was paid in the wake of audit objections, barring an amount of Rs 2,362/- and, in support of this claim, the appellant has filed a reconciliation statement accompanied by the Chartered Accountant s certificate. The reconciliation statement indicates the amounts of service tax paid under the aforesaid heads and also the total amount of service tax payable as per internal audit report o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be remitted to the original authority for de novo adjudication. Accordingly, we set aside the impugned orders of the lower authorities and allow the appeal by way of remand with a request to the original authority to adjudicate the dispute afresh after considering the reconciliation statement and the accompanying certificate of the Chartered Accountant and giving the assessee a reasonable opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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