9911796707
TMI Blog2012 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority did not properly examine the documents produced by the assessee - The matter was remanded back to the original authority. - Central Excise Appeal No. 563 of 2010 - - - Dated:- 28-2-2012 - Shri P. G. Chacko, Shri M. Veeraiyan, JJ. Mr. R. Dakshinamurthy, Advocate for appellant Mr. Ganesh Havanur, Addl. Commissioner (AR) for respondent [Order per: P.G. Chacko] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the capital goods as on 1.4.2005 while filing Income Tax Return for the assessment year 2006-07. In this connection, reference is made to an Annexure to the relevant Income Tax Audit Return, which indicates that an amount of Rs. 7,31,078/- has been reduced from opening balance of plant and machinery as the same amount was claimed as CENVAT credit during the year 2004-05 as per the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of plant and machinery and, accordingly, the Income Tax Return was filed. Obviously, these crucial documents were not available to the original authority and that authority was therefore handicapped in taking a decision on the dispute. It further appears that the appellate authority did not properly examine the documents produced by the assessee. In the circumstances, the matter requires to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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