TMI Blog2012 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... various other Commissionerates. No notification or circular issued by Board authorizing or directing the Ahmedabad-I Commissioner to issue Show Cause Notice and adjudicate the same. Finding strong force in the contentions raised by the assessee that for the demand within the Ahmedabad-I, re-quantification needs to be done as the appellant's claim of selling the biscuits, namkin etc has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and has not discharged the Service Tax liability. 3. After hearing both sides for some time on the Stay Petition, we find that the appeal itself can be disposed of at this juncture. Accordingly, we take up the appeal, after allowing the Stay Petition filed for waiver of pre-deposit of amounts involved. 4. Ld. Counsel appearing for the appellants would take us through the Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from his outlets. It is his submission that the adjudicating authority has erred in confirming the entire demand and it is also his submission that the appellant s balance sheet was considered by the adjudicating authority to confirm the demand without specifically indicating under which head the services were rendered. He would submit that in the decision of the Tribunal in the case of Integral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, Ahmedabad-I for confirming demands of other Commissionerates seems to be beyond his jurisdiction. Be that as it may, we also find that the appellant has also not produced the decision of the Tribunal in the case of Integral Construction Company before the adjudicating authority. We also find strong force in the contentions raised by the ld.Counsel that for the demand within the Ahmedabad-I, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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