2012 (6) TMI 254

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..... djudicating authority, to be done with the documents available in the hands of the respondent as well as the authorities - against revenue. - C/271/2010 - - - Dated:- 12-4-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri R. Nagar, A.R.: for the Revenue. Per: M.V. Ravindran: This application is filed by the Revenue for out of turn hearing of Appeal No.C/271/2010. 2. When .....

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..... ty. 5. On careful consideration of the submissions made by ld.SDR and perusal of the records, we find that the issue needs to be factually verified by the adjudicating authority as regards EODC which needs to be produced before the authorities. In our considered view, this exercise would be better left to the adjudicating authority, to be done with the documents available in the hands of the r .....

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