2018 (3) TMI 769

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..... letter was not produced before the original authority. Therefore, the fact regarding submission of this letter and the genuineness thereof was not verified - ven the learned Commissioner (Appeals) also has not got this letter verified from the department seeking a report. The matter should be reconsidered by the original authority after verifying the genuineness of the letter dated 16.10.2008 .....

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..... he authenticity of the letter dated 16.10.2008. 2. Shri Vivek Dwivedi, learned Assistant Commissioner appearing on behalf of the Revenue, submits that this letter dated 16.10.2008 was not placed before the adjudicating authority. Therefore, the fact of this letter could not be verified at any point of time. Therefore, the order of the learned Commissioner (Appeals) dropping the demand being tim .....

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