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TMI Blog2011 (3) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... - Revenue's contention that some of the documents verified and examined by the original adjudicating authority were not correct modvatable documents allowed - Held that:- The appellate authority has not gone into the various details and has allowed the Revenue's appeal on the short ground that the respondents have not been able to substantiate their claim of refund by production of documentary ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal itself with the consent of both sides. 2. After hearing both the sides duly represented by Shri P. Gupta, learned advocate appearing for appellants and Shri R.S. Srova, learned DR appearing for the Revenue, I find that original adjudicating authority has granted refund of credit availed by the appellants in respect of various input services received by them. The said order was appealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994, as amended. "10. I find that the respondent has not filed any documentary evidences against the appeal filed by the Revenue. They made only a written submission wherein contended that the Revenue appeal may be dismissed for the reasons that the objection and grounds raised therein were not substantiated by submitting relevant documents. If the claimant (Respondent) had any objection as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by production of documentary evidence. I find that the above route adopted by the Commissioner (Appeals) for allowing the Revenue's appeal is not justified. It was basically for the Revenue to submit documents in support of their contention that some of the documents verified and examined by the original adjudicating authority were not correct modvatable documents. The Revenue not having done th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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