2018 (3) TMI 823

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..... rst order of Commissioner(Appeals) was in favour of the assessee, on merits, and it was remanded only for verification of documents, it was not open to the original adjudicating authority to reject the claim again on merits - appeal dismissed - decided against Revenue. - Appeal No. E/87393-87395, 87397-87399/17 - A/91558-91563/2017-WZB - Dated:- 14-12-2017 - Mrs. Archana Wadhwa, Member(Judicial .....

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..... aised before him and came to a finding that though the respondent submitted the documents before the Assistant Commissioner, but he has failed to consider the same. Accordingly he went on examining each and every document and found that the same to be proper. 4. Revenue in their memo of appeal has not produced any evidence to the contrary so as to rebut the finding arrived at by the Commissione .....

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