2018 (3) TMI 973

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..... r the Appellant Mr. Parasivamurthy, AR, For the Respondent Per : M.V.RAVINDRAN This appeal is directed against the Order-in-Appeal No. 416/2014 dated 27/05/2014 passed by Commissioner of Central Excise and Service Tax (Appeal), Cochin. 2. Heard both sides and perused the records. 3. On perusal of records, I find that the issue that falls for consideration in this case is whether the appellan .....

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..... ower authorities be directed to consider this submission and come to a conclusion accordingly. 5. Learned DR submits that the matter needs reconsideration with open remand. 6. On a careful consideration submissions made, I find that the defense taken by the appellant in respect to the show-cause notice needs to be considered in its correct perspective. I find that both the lower authorities have .....

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