2011 (5) TMI 188

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..... mmissioner, along with copies of invoices etc., the statement has not been considered by the Commissioner in the impugned order - Hence, no alternative but to set aside the impugned order and remit the case for fresh decision to the Commissioner who shall record detailed finding after taking into account the evidence produced by the assessees along with the written submission (in the form of recon .....

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..... attention to the reconciliation statement filed before the adjudicating authority to support his contention that if the RGI figures and private records relied upon the Department are tallied, then there would be no discrepancy and the entire demand, therefore, would be required to be set aside. As regards statements relied upon by the Commissioner in coming to the conclusion that the assessees cl .....

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..... ld definitely survive and therefore it cannot be contended by the assessees that the entire demand would be unsustainable. 3. Whether the entire duty demand would get wiped out or scaled down or sustained in its entirety, the fact remains that the reconciliation attempted by the assessees has not been considered and taken into account by the Commissioner and this submission is agreed to in princ .....

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