2014 (7) TMI 1390

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..... spondent : Shri K. Sivakumar, A.R. ORDER PER : MR. M.V. RAVINDRAN 1. When this stay petition was called out, we find that the issue lies in a narrow compass accordingly, we dispose of the stay petition and take up the appeal for disposal. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the adjudicating authority has confirmed the demands raised on .....

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..... ty and producing the same before us for the first time. 5. In the interest of justice, we find that the adjudicating authority should be given an opportunity to verify and scrutinize the documents as to the claim of the appellant for benefit of Notification No. 12/2003-ST. Without expressing any opinion on the merits of the case, keeping all the issues open, we set-aside the impugned order and re .....

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