TMI Blog2016 (9) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... been decided by CESTAT in the case of Cox & Kings India Ltd. Vs. CST, Delhi [2013 (12) TMI 1024 - CESTAT NEW DELHI]. The impugned order was issued on 30.11.2009 makes it obvious that above decisions of CESTAT could not have been considered by the adjudicating authority as these judgements were delivered subsequently. Therefore, we are remanding the matter to the primary adjudicating authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical) Ms. Rachna Yadav, Advocate - For Appellant Mr. Sanjay Jain, DR - For Respondent ORDER Appeals are filed against Order-in-Original dated 30.11.2009, in terms of which service tax demand of ₹ 60,86,50,138/- was confirmed along with interest and penalties. The broad break-up of the impugned demand as submitted by the ld. advocate is given below:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006-07 10,09,79,863.00 2,67,41,280.00 Show Cause Notice dated 23.04.2009 2007-08 14,06,27,167.00 10,49,30,984.00 3,68,27,478.00 28,23,85,629.00 TOTAL 34,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the corrected revised ST-3 returns and requested the adjudicating authority to take them into account and if the same had been done, such findings regarding excess utilisation of credit / short payment of service tax during the period May - October 2003 would not have been arrived at. 3. Ld. Departmental Representative, on the other hand, does not have any objection if the appeal is remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out substance. 5. Therefore, we allow the appeals by way of remand to the primary adjudicating authority for de novo adjudication in the light of the CESTAT judgements in the cases of FICCI Vs. CST, Delhi (supra) and Cox Kings India Ltd. Vs. CST, Delhi (supra) and other submissions if any to be made by the appellant during the personal hearing, which should be granted before de no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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