2012 (4) TMI 81

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....peal against the impugned order along with stay application. After hearing both sides, we find that the issue involved is of narrow compass, therefore we have taken the stay application and appeal together for disposal. 2. The brief facts of the case are that the appellants are engaged in tyre retreading activity and were under the bonafide belief that the activity undertaken by them is not liabl....

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.... 3. Ld. advocate for the appellant submits that the appellant is able to produce the invoice of inputs only to the extent of around Rs.18 lakh out of the total service provided by them of Rs.48 lakh approx. Therefore, matter be remanded back to the original adjudicating authority to verify and pass appropriate order. 4. Considering the submission made by the ld. counsel, we find that the invoice....