9911796707
TMI Blog2014 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... s not before the Ld. Commr. (Appeal). In view of this, I am of the opinion that the matter may be remitted back to the Ld. Commr. (Appeal) for fresh decision without insisting for any pre-deposit and therefore, the case is remitted back to the Ld. Commr. (Appeals) for fresh decision into the matter after hearing both the sides. The Ld. Commr. (Appeal) after considering the evidences produced by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made under the heading freight . It is the contention that the amount shown in their trial balance only reflects the provision made, the said amount was not paid towards freight during the relevant period. He invited attention to page 79 of the paper book where except the two bills which were raised in March, 2009 , the other bills were raised in the month of April,2009. He submitted that it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent to 31/3/2009. It is the submission that in view of this facts, there is no doubt about the payment of the tax on freight expenses of Rs.83,47,227/- which was paid during subsequent month. 3. The Ld. A.R. for Revenue has submitted that it is a categorical finding of the Ld. Commr.(Appeals) that the explanation given by the applicant before him were not found to be satisfactory. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt months. As against this, according to Revenue, no reconciliation could be made by the Ld. Commr. (Appeal). I find that the applicant has produced a chartered accountant certificate dated - 12th November, 2013 before this Tribunal explaining the entire facts. However, the said certificate was not before the Ld. Commr. (Appeal). In view of this, I am of the opinion that the matter may be remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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