By TIOL News Service

MUMBAI, MAY 07, 2017: THE appellants Sai Caterers and Nityanand Caterers have filed appeals in the year 2011 against the o-in-a passed by the Commissioner (Appeals), Nagpur.

The appeals were heard recently.

None were present for the appellants despite notice.

The Member (Judicial), writing for the Division Bench, in a terse order mentioned -

"2. Records reveal that learned adjudicating authority has not examined the material fact in the context of law as well as evidence. He has not at all understood what is the taxing entry for the purpose of taxation in the case on hand. Therefore, the adjudicating authority is directed to re-adjudicate the matter examining the material facts, evidence and law and determine the quantum of service involved in the activity carried out. Wherever abatement, if any, is permissible in law subject to production of evidence, shall also grant the same passing a reasoned and speaking order in accordance with law."

The matter was remanded to the adjudicating authority.

(See 2017-TIOL-1534-CESTAT-MUM)