2014 (2) TMI 617

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..... ich is recorded at Para 14.1 of the said impugned order. It can be seen from the said paragraph that the adjudicating authority has only dismissed the said declaration on the ground that they filed only photo-copies. We were of the view the adjudicating authority should have considered the declaration in proper perspective and should have arrived at a judicious conclusion - This issue cannot be ra .....

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..... filed by the transporter and whether they are having any statement wherein the value of services provided by transporter is reconciled with total value of the services mentioned in the demand along with the annexure to the show cause notice and hence there is an error in holding that the assessee has produced declaration from the transporter. It is also his submission that the copies of the transp .....

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..... ed only photo-copies. We were of the view the adjudicating authority should have considered the declaration in proper perspective and should have arrived at a judicious conclusion. We allowed the appeal following the judgment of Hon'ble High Court. This issue cannot be raised in an application for rectification of mistake, claiming that it is a mistake apparent on the face of record and is not in .....

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