TMI Blog2023 (11) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... eing demanded for the second time or that they have paid duty on the value of reimbursements received by them - HELD THAT:- Since, the appellant through its Advocate submits that the desired documents are available for verification, it is opined that the matter should go back to the original authority for verification of the records/ documents and for passing of the adjudication order accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.07.2012 was appealed against before the Tribunal. The Tribunal vide Order No. A/496 to 498/13/CSTB/C-I dated 21.02.2013 had remanded back the matter to the original authority, with the following observations: We have perused the impugned order. We find the learned adjudicating authority has dismissed the appellant s contention on the ground that they did not produce Chartered Account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21.02.2013, the original authority took-up de novo adjudication proceedings and passed the impugned order dated 08.02.2021 in confirming an amount of Rs.84,12,507/- as proposed for recovery in the SCN dated 21.10.2009 issued for the period 2004-05 2005-06 and SCNs dated 11.10.2013 16.01.2015 for the period 2012-13 2013-14. In the said order, the original authority has dropped the balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords in their letter dated 02.02.2021 to the original authority. On perusal of the impugned order, we find that the Order dated 21.02.2013 passed by the Tribunal has been duly complied with by the original authority by passing the impugned order on the basis of available documents. 5. When the matter was called for hearing today, learned Advocate submitted that though the appellant had prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of examination of the records/documents with regard to the confirmation of service tax demand of Rs.84,12,507/- confirmed in the impugned order as referred above and for passing of the adjudication order on the basis of the available records. Needless to state that opportunity of personal hearing should be granted to the appellant before passing of the fresh adjudication order. The appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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