2018 (11) TMI 1706

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..... d not accept the said certificate and further come to a conclusion that there was no reason to interfere in the Order-in-Original dated 30.04.2012. The matter to the Original Authority to verify the records, particularly reconciliation statement and verify the documents on the basis of which certificate stated in said para-4 of the impugned Order-in-Appeal was issued and decide the matter afres .....

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..... intendent A.R. Shri Pawan Kumar Singh, appearing on behalf of revenue, we note that the learned Commissioner (Appeals) through his impugned order has observed that the documents on the basis of which certificate stated in para-4 of impugned Order-in-Appeal was issued were not produced before him and therefore, he did not accept the said certificate and further come to a conclusion that there was n .....

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