2018 (6) TMI 1148

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..... Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 01/ST/2009 passed by the Commissioner (Appeals) Central Excise and Customs - Surat-II. 2. Briefly stated the facts of the case are that the appellants was issued with the SCN on 5th May 2004 for recovery of Service Tax amounting to Rs. 89,05,450/-. Since the appellant had received the Service Tax of Goods Transport Operator dur .....

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..... ion that other expenses included in their balance sheet figure, namely, Export Sea freight, Air freight etc. had been including in the liability for Panoli Unit. The Ld. Advocate has also submitted that the entire demand is barred by limitation. Further, he submits that to re-consider the evidence relating to demand of Service Tax by other Unit and liability of Panoli Unit, the matter may be reman .....

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..... inflected. From the records, primafacie, we finds force in the argument of the appellants, therefore, the accepting the correct liability pertaining to the Panoli Unit, the matter made to be remanded to the Adjudicating Authority, in the interest of justice. All issues are kept open. The appeal is allowed by way of remand. (Dictated and pronounced in the open court)
Case laws, Decisions, Judg .....

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