TMI Blog2016 (12) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Order-in-Original dated 22.03.2010 in the case of M/s. S.K.Sarawagi & Co. (P) Ltd. - Matter remanded back. - ST/222/2011 & ST/75098-75099/2016 - MO/75436-75437/2016, FO/A/75575-75577/16 - Dated:- 18-7-2016 - Shri H.K.Thakur, Member (Technical) Sri Lachman Samtani, Consultant for the appellant (s) Sri S.Mukhopadhyay, Suptd.(AR) for the Revenue (s) ORDER Miscellaneous Applications No.ST/MISC/75048/2016 and ST/MISC/75049/2016 are COD Applications filed by the Appellant on technical grounds. It is the case of the Appellant that against Order-in-Appeal No. 124-126/ST/Kol/2011 dated 21.04.2011 only one Appeal No. 222/2011 was filed by the Appellant. That on being pointed out two more technical appeals i.e. Appeal Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Services Pvt. Ltd. That refund claims of these units were sanctioned by the Adjudicating Authority. That as per grounds-g of their grounds of appeal before Commissioner (Appeals) this fact was specifically brought on record but no findings have been given by the First Appellate Authority. That the same Adjudicating Authority under Order-in-Original No.R/248/ST/DIV-III/2009 dated 22.03.2010 sanctioned the refund claim of M/s.S.K.Sarawagi Co. (P) Ltd. Ld. Learned Consultant made the bench go through first paragraph appearing on Page-14 of Order-in-Original dated 22.03.2010 and argued that the refund claims of the Appellants were required to be sanctioned. 3. Shri S.Mukhopadhyay, Suptd.(AR) appearing on behalf of the Revenue relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority is required to be set aside and the matter is remanded to the Adjudicating Authority to decide the issue denovo in the light of Order-in-Original dated 22.03.2010 passed in the case of M/s. S.K.Sarawagi Co. (P) Ltd. As per the argument of the Appellant the issues involved in the present proceedings are identical to the facts in the case of Order-in-Original dated 22.03.2010 in the case of M/s. S.K.Sarawagi Co. (P) Ltd. 6. In view of the above the Appeals filed by the Appellant are allowed by way of remand to the Adjudicating Authority to decide the issue in the light of Order-in-Original No.R/248/ST/DIV-III/2009 dated 22.03.2010 based on principles of equity. Needless to say that the Appellant should be given an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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