2005 (11) TMI 478

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..... case is regarding demand of the amount of refund sanctioned to the appellants. 2. Relevant facts of the case are that the appellants were sanctioned a refund by the adjudicating authority vide order-in-original dated 28-11-03 based upon the factual situation prevailing and the certificate given by the Chartered Accountant. On review of the said order, the Commissioner of Central Excise & Customs .....

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..... ued by the Chartered Accountant who are professional. It is settled law that no professional's Certificate should not be challenged without a valid ground and unless there is a contradictory Certificate issued by another professional. 4. Ld. JDR, Shri A. Hore submits that the amount of service tax paid by the appellants has been debited by the appellants in the expenditure account i.e. expenses a .....

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..... ly should not be challenged without having contradictory Certificate from another professional. The Commissioner in his order has not relied on any contradictory Certificate of another professional. In the absence of which, I find that the appellants have made out a prima facie case for waiver of pre-deposit of amount of service tax. Pre-deposit of service tax is waived and the recovery thereof is .....

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