2013 (1) TMI 296

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..... er: P.G. Chacko: This application filed by the appellant seeks waiver and stay. However, in the impugned order, we have not come across any quantified demand of tax or any quantified penalty on the appellant. Further, after hearing both sides, we have found a case fit for remand. Accordingly, we take up the appeal itself for hearing and disposal. 2. In adjudication of a show-cause notice which h .....

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..... rned Commissioner (Appeals) passed the impugned order on the department's appeal. The operative part of the impugned order indicates that the appeal filed by the department against the order-in-appeal stands allowed. However, in the body of the impugned order, we have not found any revised amount of service tax and education cess'es determined by the Commissioner (Appeals), nor there any quantifie .....

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..... iable to any such penalty, determine the quantity of the penalty. None of these is forthcoming in this case. Needless to say that we are unhappy over the manner in which the impugned order was passed. 4. We, therefore, set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner (Appeals) to pass fresh speaking order on all the issues raised in the depart .....

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