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TMI Blog2015 (12) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the same objections, which they have confirmed in their audit report, to the appellant earlier. It is also not on record that the appellant had accepted these objections finally before they were included in the audit report. Therefore, in all fairness, the appellant should be given an opportunity to present their case before the adjudicating authority alongwith whatever evidences they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d certain discrepancies during the audit and the appellant also paid certain amount voluntarily. After the audit, the amount paid by the appellant was adjusted against short levy. The appellant did not accept the same and filed refund claim which was rejected by adjudicating authority by the impugned order-in-original, which was upheld by the Commissioner (Appeals). Aggrieved by the same, appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection vide their letter dated 23.05.2013 but the adjudicating authority has held that the demands raised in the audit report are confirmed on the ground that they had accepted the audit objection. The Commissioner (Appeals) also upheld the impugned Order-in-Original on the same grounds. He therefore, pleads that the issue has to be examined on merits and they should be heard on this issue by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not on record that the audit party had raised the same objections, which they have confirmed in their audit report, to the appellant earlier. It is also not on record that the appellant had accepted these objections finally before they were included in the audit report. Therefore, in all fairness, the appellant should be given an opportunity to present their case before the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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