VENKATESH CYLINDERS PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Venkatesh Cylinders Pvt. Ltd.
COMMISSIONER OF CENTRAL EXCISE
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M.V.RAVINDRAN,MEMBER (J) -
(1.)THIS appeal is directed against Order -in -Appeal No. AKP/02.NSK/2010, dated 11 -1 -2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. Heard both the sides and perused the records.
On perusal of the records, we find that the issue needs reconsideration by the First Appellate Authority. We find that adjudication order clearly indicates the services rendered by the appellant/assessee would fall under the category of "management, maintenance or repair service". The First Appellate Authority, has misdirected himself and classified the services rendered by the appellant under consultancy service. We find that the First Appellate Authority has been frugal in words while recording the reasoning for upholding the order of the adjudicating authority. The First Appellate Authority is required to give detailed reason why he has upholding their order of the adjudicating authority. In the absence of any detailed reasoning, we are unable to go into the matter. Accordingly, we set aside the impugned order and remand the matter back to the First Appellate Authority to re -consider the issue afresh after following the principles of natural justice. We keep all the issues open. The appeal is allowed by way of remand.
(Dictated in Court)
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