2010 (12) TMI 127

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..... l on 11th April 2011 - 726 of 2007 - - - Dated:- 7-12-2010 - Shri D.N. Panda, Shri Rakesh Kumar, JJ. Shri K.K. Jaiswal, Authorized Representative (DR) for the appellant. Per. D.N. Panda :- None present for the respondent. Learned DR submits that learned Appellate Authority has granted relief based on the Chartered Accountant certificate. We perused para 12 of the app .....

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..... ating Authority as appearing in page 2 to page 7 of the adjudication order. Revenue not being satisfied with the decision of Commissioner (Appeals), to resolve the dispute it is required that the learned Adjudicating Authority shall call for the records of the Respondent issuing one months notice and examine the veracity of the Chartered Accountant certificate with reference to the accounting reco .....

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