9911796707
TMI Blog2019 (5) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, which have been examined and verified by the Dy. Commissioner, which shows that the report filed by Dy. Commissioner is on the basis of verification of documents and same has been produced before the adjudicating authority for consideration. In the impugned order, instead of examining the documents, the adjudicating authority has reported that he had perused the said report and found that factually nothing has been verified - the said finding is without application of mind and without examining the documents and reports produced before him. Matter remanded back to the adjudicating authority to consider the report of the Dy. Commissioner dated 30 January, 2012 and verify all the document relied upon by Dy. Commissioner while preparing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is providing the services along with material and the appellant is also engaged in the sale of certain machinery etc. The appellant provided all the details during the course of investigation itself and Dy. Commissioner was directed to verify, that whether the appellant was affected any sales or not. Verification was done by the Dy. Commissioner, who filed his report dated 30 January, 2012, after verification of balance sheet, invoices and various VAT/ sale assessment orders by Commercial Tax Department, Udaipur. The photo copy of all the challans, balance sheets tax assessment orders were also enclosed with that report for consideration by the adjudicating authority, but the adjudicating authority did not consider the report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of documents and same has been produced before the adjudicating authority for consideration. But in the impugned order, instead of examining the documents, the adjudicating authority has reported that he had perused the said report and found that factually nothing has been verified. 7. We find that the said finding is without application of mind and without examining the documents and reports produced before him. 8. In view of the above, we set aside the impugned order and remand the matter back to the adjudicating authority to consider the report of the Dy. Commissioner dated 30 January, 2012 and verify all the document relied upon by Dy. Commissioner while preparing the report and thereafter to pass an appropriate order in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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