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TMI Blog2017 (8) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... chu Mariam Punnose, Advocate for the Assessee Shri A. Cletus, Addl. Commissioner (AR) for the Department ORDER Per Bench The appellant has filed the appeal against the order passed by the Commissioner of which the operative portion reads as under:- (i) On the basis of the above discussions, I confine the demand of tax to the normal period of limitation. Of this, for the period from 01.10.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 75 of Chapter V of the Finance Act, 1994; (iv) I impose a penalty on the amount demanded at SI.No.(i) (payable, if any) and SI.No.(ii) above at the rate of Rs. 200/- per day from the date of failure to pay the above tax or at the rate of 2% of the tax amount, per month, whichever is higher, till the same is paid under Section 76 of Finance Act, 1994, for their failure to pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with interest and also imposed penalties. The assessee filed appeal before the Tribunal and vide Final Order No. 364/2008 dated 17.4.2008, remanded the matter for denovo consideration with the following direction:- "If it is proved to the satisfaction of the Commissioner that any of the documents asked for by the party is in departmental custody and is necessary to disprove any part of the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating Commissioner has powers to remand the matter for verification. The adjudicating authority has applied the judgment in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India 2013 (29) ELT 9 (Del.) and giving the benefit to the assessee, thus reducing the confirmation of demand. However, instead of verifying and quantifying the demand, the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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