2014 (12) TMI 70

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..... re is no provision in law to show specifically the amount in dispute before me to be shown separately as recoverable in the balance sheet. Therefore, I hold that the appeal filed by the revenue is on frivolous ground - Decided against Revenue. - Appeal No.C/722/05-Mum - Final Order No. A/657/2014-WZB/C-IV(SMB) - Dated:- 25-3-2014 - Ashok Jindal, J. For the Appellant : Shri M S Reddy, DC(AR .....

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..... he record, I find that the respondent has shown the sum of ₹ 340.59 lakhs to be recoverable from the department in their balance sheet and they have obtained certificate of the Chartered Accountant to the effect also. There is no provision in law to show specifically the amount in dispute before me to be shown separately as recoverable in the balance sheet. Therefore, I hold that the appeal .....

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