TMI Blog2011 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... statement was produced by the learned Commissioner (Appeals) who did not consider the same since it was not before the original adjudicating authority - Therefore, the matter is required to be remanded to the original adjudicating authority for verification of the reconciliation statement produced before the Commissioner (Appeals) and also other documentary evidences etc. that may be available wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants submits that appellant had not received the amounts but had only billed for the same and the submissions made by them that actually amount received was less has not been considered and reconciliation statement was produced by the learned Commissioner (Appeals) who did not consider the same since it was not before the original adjudicating authority; that travel expenses of employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that appellants should be given another opportunity to produce necessary documentary evidences, reconciliation statement etc. so that whether any service tax is payable or not can be once again verified by the original adjudicating authority. He also makes an offer to deposit Rs.25,000/- towards service tax. 3. Learned DR submits that the reconciliation statement promised before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns made above it is quite clear that both the sides are in agreement that the matter is required to be remanded to the original adjudicating authority for verification of the reconciliation statement produced before the Commissioner (Appeals) and also other documentary evidences etc. that may be available with the appellants. Under these circumstances it would be appropriate to waive the requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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