2018 (8) TMI 412

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..... ber (Technical) Shri Rahul Agarwal (Advocate) for Assessee Shri Pawan Kumar Singh (Supdt.) AR for Revenue ORDER Per: Archana Wadhwa Both the appeals one filed by assessee and other by Revenue, are being disposed of by a common order as the issue involved is identical. 2. After hearing both the sides duly represented by Shri Rahul Kumar Agarwal (Advocate) for the Assessee and Shri Pawan Ku .....

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..... ortation and the only issue raised in the show cause notice is in respect of the transportation of the goods upto their sister concern depots or factories. 3. Three different show cause notices were issued against the assessed. One show cause notice was dropped vide the present impugned order of the Commissioner against which Revenue has filed an appeal. The other two show cause notices, which we .....

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..... the Hon'ble Supreme Court as also issuing further directions laying down, that each case has to be decided on the basis of facts and circumstances of the each case. 5. Both sides agree that inasmuch as the above decision of the Hon'ble Supreme Court as also the subsequent Circular (supra) were not before the authorities below, the matters may be remanded for re-consideration in the light of the .....

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