9911796707
TMI Blog1995 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... (Board of Revenue) declined to make a reference under section 44(1) of the Act. 2.. The dispute is in relation to goods sold in 1975 by the petitioner to M/s. Premier Cables, a registered dealer. It is said that the purchaser gave form C to the petitioner but the petitioner lost it. The petitioner executed indemnity bond as required under rule 12(2) of the Central (Registration and Turnover) Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not contain the declaration. Learned Government Advocate states that the record did not show that any duplicate was produced before the assessing authority. The assessee, however, produced before the appellate authority the duplicate with a declaration. The appellate authority declined to receive the same and confirmed the order of dismissal. The Appellate Tribunal also confirmed the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and grant relief on that basis. This would certainly give rise to a question of law, namely, whether the appellate authority committed an error of law in not considering whether the petitioner had sufficient cause for not producing the proper document before the assessing officer and whether the appellate authority committed an error of law in not accepting the document and granting concessiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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