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2017 (10) TMI 555

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..... there is no such discussion about such reconciliation statement either in the adjudication or in the impugned order - the matter should go back to the original authority for verification of the reconciliation statement to be furnished by the appellant - appeal allowed by way of remand. - Service Tax Misc. Appl. No.61141/2013-CU [DB], Service Tax Appeal No.3653/2012-CU [DB] - ST/A/56452/2017-CU[DB .....

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..... ng for the appellant submitted that the adjudged demand was confirmed based on the figures indicated in the ST-3 returns. He submitted that the quantification in this case has not been properly done by the authorities. He further submitted that the adjudicating authority has not considered the cenvat credit shown in the ST-3 Returns during the relevant period. He also submitted that since the appe .....

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..... in the impugned order. Therefore, we are of the view that the matter should go back to the original authority for verification of the reconciliation statement to be furnished by the appellant. Further, the original authority should also verify the fact as to whether suppression, mis-statement etc, can be leveled against the appellant for invoking the extended period of limitation, in order to con .....

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