TMI Blog2008 (5) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the plea raised by the appellants pertaining to the subsequent SCN being barred by time and also pertaining to the demand not having been properly computed - appeal is allowed by way of remand to the original authority - ST/342 OF 2006 - 551 OF 2008 - Dated:- 2-5-2008 - DR. S. L. Peeran, Member (J) and T. K. Jayaraman, Member (T) K. Sambi Reddi for the Respondent. [Order per S.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the duty has not been computed properly and the demand was hit by time bar. However, they could not substantiate both their grounds. Therefore, the Commissioner (Appeals) rejected the appeals by recording the findings as below:— "I have gone through the record of this case and carefully considered submissions of the appellants. The appeal is against Order-in-Original No. 4/2006, dated 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y rendered services which were liable to tax. Their never disclosed the correct taxable value themselves while disputing the value arrived at by the department. There is not merit in claim that demand is hit by limitation as the appellants have not declared the value nor discharged the tax at any stage. It is clear that quantification has been done on the basis of details obtained from servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants to furnish proof in support of their plea. I agree with his findings. I therefore find no merit in appeal and impugned order is liable to be upheld with respect to confirmations made against show-cause notice dated 12-2-2004 also. The appeal has to be rejected under the circumstances. I therefore reject the appeal." 2. The appellants have not appeared in person and they seek fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority for de novo consideration. The original authority shall re-examine the issue pertaining to computation of service tax and re-consider the prayer of the second show-cause notice being hit by time bar in the light of the Apex Court judgment rendered in the case of Nizam Sugar Factory v. CCE 2006 (197) ELT 465. Thus, the appeal is allowed by way of remand to the original authority. He sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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