TMI Blog2017 (1) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... nt before appellate forum - appellant should be directed to appear before the adjudicating authority, for making the detailed submission as made before us so that the adjudicating authority can appreciate and pass an order on merits - appeal allowed by way of remand. - ST/357/12-Mum - A/95126/16/STB - Dated:- 28-12-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed penalties under Section 76, 77 78. The demand is for the period 01.04.2006 to 31.03.2010. 4. Learned Chartered Accountant appearing on behalf of the appellant would take us through the Order-in-Original and synopsis filed. He would also submit that item wise arguments in the various charges are not taxable. He relied upon the various decisions. 5. Learned Departmental Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority, which was not done so. In all fairness, we find that adjudicating authority, should be extended an opportunity to look into the merits of the detailed submissions of the appellant before appellate forum. 7. In the interest of justice, we find that appellant should be directed to appear before the adjudicating authority, for making the detailed submission as made before us so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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