TMI Blog2022 (3) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper. Since, in the instant case exemption notification would only cover part of the disputed period, its application to the entire proceeding can only be determined by the adjudicating authority. In the absence of any finding on its application for wants of its invocation at the time of adjudication proceedings, it would be just and proper to remand the matter back to the original adjudicating authority for fresh adjudication concerning application of Notification No. 25/2012-ST and its amended Notification No. 9/2016-ST, so as to arrive at a conclusion on the sustainability of such duty demand including invocation of the extended period. The appeal is allowed by way of remand for readjudication by the original adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Bench challenging the legality of such order. 3. During the course of argument learned counsel for the appellant Mr. P. V. Sadavarte, in filing petition for acceptance of additional grounds, argued that on point of law appellant has a strong case since benefit of Entry No. 14(A) of the Notification No. 25/2012-ST dated 20.06.2012 read with Notification 9/2016-ST dated 01.03.2016 as amended, had not been extended to the appellant in which services by way of construction, erection, commissioning or installation of original work pertaining to airport, port or railway etc. were exempted from service tax and application of the said notification would cover the major period of transactions made by the appellant. However, he conceded that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal is limited to the examination of legality of the order passed by the Commissioner (Appeals) and not like the Commissioner (Appeals) s power under Section 35A(3) of the Central Excise Act, 1944 that authorises him to make such further enquiry as may be necessary and pass such order as he finds just and proper 6. Since, in the instant case exemption notification would only cover part of the disputed period, its application to the entire proceeding can only be determined by the adjudicating authority. In the absence of any finding on its application for wants of its invocation at the time of adjudication proceedings, it would be just and proper to remand the matter back to the original adjudicating authority for fresh adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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