9911796707
TMI Blog2012 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ve remanded the matter back to the adjudicating authority to reconsider the issue based upon the verification of purchases and sales invoices, lot registers as was claimed to be available with the assessee. 3. After hearing both sides for some time on the issue, we find that the appeals themselves can be disposed at this juncture as the issue lies in narrow compass. Accordingly, after allowing the applications filed for waiver of pre-deposit of amounts involved, we take up the appeals for disposal. 4. Ld.Counsel would take us through the findings recorded by the adjudicating authority and submit that their representative had visited the Range Office on various dates to submit records for verification. It is his submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records cannot be verified by the Tribunal here and hence the time bound remand may be granted, for both the sides for verification of records and coming to the conclusion. 6. On careful consideration of the submissions made by both sides, we find that the issue involved needs to be decided based upon the factual matrix, as to whether the appellant is able to co-relate the lot-wise receipt of the fabrics, processing done on it and subsequent sale of the same in order to come to a conclusion as to whether the appellant has availed the benefit of Notification No.29/2004 and 30/2004 correctly or not. Ld.Counsel produces before us a Chartered Accountant s certificate and submitted that the Chartered Accountant has gone through the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h can be best done by the lower authorities. In our considered opinion, the appellant also needs to cooperate with the lower authorities by producing all records. At this stage, we would direct the appellant to prepare a statement indicating the receipt of fabrics for the material period, processing done on them and the clearances of these processed goods and document numbers and produce the chart before the adjudicating authority, keeping last column blank for the remarks of lower authorities for the purpose of verification done on such lots. Since the issue involved in this case is for the period 2004-2007, we would appreciate that the appellant produces a chart/statement as directed by us within four weeks from today to the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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