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TMI Blog2014 (3) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. However, from the submissions of the ld.C.A. for the Appellant, we find force in his arguments that they could furnish relevant documents in support of their claim that the differential value between ST-3 Returns and Debtors ledger, were on account of receipts attributable to non-taxable activity and or adjustments. In these circumstances, we are of the opinion that it is an appropriate case for remand to the adjudicating authority for re-appreciation of the facts and evidences on record. - Decided in favour of assessee. - SP-222/2012 and ST Appeal No.123/2012 - - - Dated:- 25-11-2013 - Mr. D M Misra and Mr. I P Lal, JJ. For the Appellant : Shri Siladitya Sarkar, CA. For the Respondent : Shri S P Pal, Appraiser (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant as they had failed to appear in spite of three opportunities granted to them. He has further submitted that the Applicant could not produce/enclose the relevant documents along with their claim in explaining/re-conciling the difference between the gross taxable value shown in the ST-3 Returns and in their Debtors ledger. He has no objection for remanding the matter to the adjudicating authority. However, he pleads that the Appellant be put into terms before remanding the case. 4. After hearing both sides for some time, we find that the appeal itself can be disposed of at this stage. Consequently, with the consent of both sides, the appeal is taken up for final disposal. 5. We find that the dispute relates to non-payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After reporting compliance, we direct the ld. Commissioner to decide the issue afresh. Needless to mention, a reasonable opportunity of hearing be granted to the appellant to present their case. All issues are kept open and both sides are at liberty to produce evidences in their support. 6. At this stage, both sides pleaded that some time frame may be fixed for adjudication. Keeping in view the interest of Revenue as well as the Appellant, we direct that after depositing the directed amount, the Appellant would furnish all the evidences and their re-conciliation statements before the ld. Commissioner for adjudication. The ld. Commissioner thereafter immediately proceed with adjudication. The Appellant is directed to co-operate without se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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