TMI Blog2007 (8) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... y - same is required to be set aside and the matter is remanded to Original authority for de novo consideration - Original Authority shall consider the matter afresh in the light of the directions given by Commissioner (A) in Order in Appeal - C/261/2007 - 977/2007 - Dated:- 21-8-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: S. L. Peeran, Member (J) (O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted supra. The assessee filed an appeal against the Order-in-Original No. 86/2004-05 dated 28-1-2005 and the Commissioner (A) by Order-in-Appeal No. 34/2005 (H-II) S. Tax dated 30-12-2005 remanded the matter to Original Authority for de novo consideration with several directions to the Assistant Commissioner to look into the matter afresh. 2. The appellants were under a contract for providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is paid under Section 76 of the Finance Act, 1944 (sic) (1994). 3. The learned Counsel arguing for the appellant submits that Order-in-Original has already been set aside by the Commissioner (A) and therefore, the revision order passed by the Commissioner of Central Excise, Hyderabad does not stand to scrutiny. He submits that as the matter is being dealt with de novo, therefore, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... World Bank. The Commissioner (A) accepted their proposition in Order-in-Appeal No. 34/2005 (H-II) S. Tax dated 30-12-2005 and has remanded the appeal for de novo and to examine the issue afresh. The Commissioner of Central Excise was also aggrieved with the Order-in-Original No. 86/2004-05 dated 28-1-2005 and the same was under revision. By the impugned Revision Order, the Service Tax has been enh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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