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TMI Blog2015 (3) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... that even though the certificate was signed but its annexures were not signed while submitting before the Ld. Commr. (Appeal). However, the same is signed now and a copy is placed before the Tribunal. The contention of the Ld. A.R. for the Revenue on the other hand is that the certificate does not conform to CAS-4 method. Therefore, the same may not be accepted at this stage. The Ld. Advocate subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any pre-deposit - Decided in favour of assesse. - Appeal No. 993/2011 - ORDER NO.-FO/A/75400/2014 - Dated:- 23-6-2014 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri S.P. Majumdar, Advocate (A.R.) For the Respondent : Sri K. Choudhury, Supdt. (A.R.) JUDGEMENT Per DR.D.M. MISRA; This is an application filed seeking waiver of pre deposit of duty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the stock transferred goods, the cost has been arrived at on the basis of cost accountants certificates. Even though the certificate was signed by the Cost Accountant, but its annexures were not signed. The Ld. Commissioner (Appeals) has refused to accept the said cost accountants certificate and rejected their appeal. He submits that now the Cost Accountant has signed all the pages includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des. 5. We find that even though different issues are involved, the Ld. Commissioner (Appeal) has decided the respective Orders-in-Original dated 31/12/2008 and 30/01/2009 by passing a common prder. Presently, we are concerned with the second Order-in-Original i.e. dated- 30/01/2009. We find that solely on the ground that the Cost Accountant had not signed the annexures to the Certificate, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant be given an opportunity to submit the certificate in proper form i.e. CAS-4 and after the said certificate is submitted, the Ld. Commr. (Appeal) would consider the same in accordance with law. Needless to mention that all issues are kept open in relation to adjudication order dated 30/01/2009.In the result, the impugned order-in-Appeal is set aside to the extent of deciding the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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