2013 (1) TMI 435

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..... t by : Shri S. Narayanan, Advocate Per : Mr. M.V. Ravindaran;   This appeal is filed by the Revenue against the order in appeal No. SA/28/Vapi/2011 dated 21.04.2011.   2. The issue involved in this case is regarding short payment of service tax on Erection, Installation and Commissioning Services provided by the respondent herein to their clients during the period 01.4.2007 to 30.11 .....

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..... h the provisions of Section 35 of the Central Excise Act, 1944, inasmuch as the Central Excise Act statutorily lays down in the provisions that first appellate authority cannot remand the matter back to the adjudicating authority. In Section 85 of Finance Act, 1994 there is no such provisions.   4. Be that as it may, I find that the issue involved in this case is regarding factual appreciati .....

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