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TMI Blog2018 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... mr. (A.R.) for department Shri Hemant A. Rjandekar, C.A. for respondent ORDER Per : Ramesh Nair This appeal is filed by the revenue against order-in-appeal passed by the Commissioner (Appeals), Nagpur wherein the Ld. Commissioner (Appeals) set aside the demand in respect of sale of liquor and rent. The revenue has filed appeal against the same. The adjudicating authority had confirmed the demand on the ground that the Respondent did not produce the documentary evidence in support to show that the amount pertains to sale of liquor. The Commissioner (Appeals) after appreciating the facts held that the documents were produced and set aside the demands. Hence the present appeal. 2. Shri Vivek Dwivedi, ld. Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same could be got verified by deputing any officer. I find that the appellant had produced the requisite documents evidencing sale of liquor before the lower authority, like the sale bills evidencing sale of liquor along with other documents like VAT audit report certifying the values of sales and general income and expenditure account of the club and which also certifies the sale and purchase of liquor items, to the lower authority. These documents were audited by the statutory auditor of the club as required under existing laws. Similarly, as contended by the appellant true copy of 50 invoices were submitted along with copy of cash book, wherein such invoices were recorded and copy of ledger where such daily totals of cash book was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Order-in-Original, is therefore found to be redundant and not warranted. The adjudicating authority should have called for any document for verification instead of making a wild and unsubstantiated allegation, that they might have generated these bills to fulfill the conditions of the Board Circular. 12. The appellant has produced sample copies of the liquor sale bills for the period 2010-11 alongwith ledger and general income expenditure account duly singed by their Chartered Accountant and VAT statement submitted to Sales tax department before me. I find that the appellant is issuing bills for sale of liquor to their members and there was income from sale of liquor. These are shown in their income-expenditure account. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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