2015 (10) TMI 1823

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..... he should not proceed on the basis of findings of the Adjudicating authority and upheld the Adjudication order dt.17.02.1999. - Commissioner (Appeals) to verify the fact of taking credit on the basis of valid documents as directed by the Tribunal in earlier order dt.21.09.2005. He would also consider the submissions of the appellant, in respect of imposition of penalty. The Commissioner (Appeals) .....

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..... e Commissioner (Appeals) has not verified the credit on the basis of valid documents and upheld the Adjudication Order dt.17.02.1999. 2. On the other hand, the learned Authorised Representative appearing for the Revenue submits that the appellant has not placed the valid documents before the Commissioner (Appeals). Therefore, the Commissioner (Appeals) rightly rejected the appeal filed by the a .....

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..... is of findings of the Adjudicating authority and upheld the Adjudication order dt.17.02.1999. Learned Representative for the appellant submits that they should be given an opportunity again to place the documents for verification before the Commissioner (Appeals). 4. In view of the above discussion, I direct the Commissioner (Appeals) to verify the fact of taking credit on the basis of valid do .....

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