TMI Blog2015 (2) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) has failed to appreciate all evidences available on records. - it is a fit case for remand back to original Adjudicating Authority for reconsideration of grounds and evidence of records. Adjudicating authority is directed to call all records and peruse those in denovo adjudication. - Decided in favour of assessee. - ST/60419/2013-ST (SM) - Final Order No. 54424/2014 - Dated:- 13-10-2014 - Manmohan Singh,JJ. For the Petitioner : Shri Amit Neogi, CA For the Respondent : Shri B B Sharma, DR ORDER Per: Manmohan Singh: Shri Amit Neogi, C.A., Counsel of Punjab National Bank appeared on behalf of the appellant in appeal No.ST/60419/2013-ST(SM) dated 26.8.2013. Appellant have come in appeal against the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir written submissions for ready reference. 2. Counsel further pointed out that it was totally unfair on part of the department to issue a wrong ST-2 and secondly, instead of owning the fault created by their official, blame has been put on appellant that the appellant has failed to register as ISD leading to issue of demand for service tax and imposition of penalty without any fault of their. 3. It was also referred that remarks of Commissioner (Appeals) that: ...the challans, issued by their Zonal Office (Punjab National Bank) at Meerut ... I find that these challans do not have certain details like address, Registration number, serial number and date of invoice/bill/challan of the person providing input services. Details of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, department by not looking on the request of the appellant, issued a certificate for Banking and Financial service through they should have been issued registration as Input Service Distributor (ISD). 7. I find that Commissioner (Appeals) has not appreciated these facts and has confirmed the demand against Punjab National Bank Ghaziabad and have upheld imposition of equal penalty. I find that appellant have been able to make a point that Commissioner (Appeals) has failed to appreciate all evidences available on records. 8. In view of above, keeping in mind totally of facts, I find that it is a fit case for remand back to original Adjudicating Authority for reconsideration of grounds and evidence of records. Adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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