TMI Blog2014 (6) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... her legal issues which were not taken up before the adjudicating authority. Out of total duty demand of Rs.3,40,573/- confirmed by the adjudicating authority, an amount of Rs.1.5 lakh was deposited by the appellant at the time of admitting the stay. In the interest of justice and in view of the judicial pronouncements on the issue relied upon by the appellant, the matter is required to be remanded to the adjudicating authority to grant a personal hearing to the appellant to explain their case regarding quantification of duty and re-conciliation of difference between the income tax figures vis-a-vis those given in ST-3 returns. Option of 25% payment of penalty admissible under Section 78 of Finance Act, 1994 has also not been extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Honey Studio Vs CCE Chandigarh 2010 (20) STR 181 (Tri-Del) iv) CCE Ludhiana Vs Mayfair Resorts 2011 (22) STR 263 (P H) v) CCE Ludhiana Vs Mayfair Resorts 2011 (21) STR 589 (Tri-Del) vi) CCE Vs First Flight Courier Ltd 2011 (22) STR 622 (P H) 3. Dr. J. Nagori, Addl. Commissioner (A.R.) appearing on behalf of the Revenue brought to the notice of the Bench the Para-3 of the Stay Order dt. 03.10.2011 passed by this Bench in the case of Appeal No.ST/174/2011 filed by the appellant. It was argued by ld. A.R. that appellant did not contest the issue on merits before the adjudicating authority as reflected in the defence reply of the appellant in the adjudication order. That the issue of calculating methodology was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictly speaking, the point agitated by the appellant before the first appellate authority cannot be considered as additional grounds on some other legal issues which were not taken up before the adjudicating authority. Out of total duty demand of Rs.3,40,573/- confirmed by the adjudicating authority, an amount of Rs.1.5 lakh was deposited by the appellant at the time of admitting the stay. In the interest of justice and in view of the judicial pronouncements on the issue relied upon by the appellant, the matter is required to be remanded to the adjudicating authority to grant a personal hearing to the appellant to explain their case regarding quantification of duty and re-conciliation of difference between the income tax figures vis-a-vis t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
