2016 (7) TMI 1596

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..... mined by the Bench on the earlier occasion and there is no discussion with respect to the same in the order of the Tribunal. Therefore, in the interest of justice, we hereby recall the order of the Tribunal in order to examine the materials on record pointed out by the assessee and thereafter rectify the mistake if any, in the order of the Tribunal. The Registry is directed to post the appeal f .....

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..... hat even before us neither the assessee nor its Authorized Representative could produce any material with cogent evidence to establish the identity and genuineness of the creditors and with this finding confirmed the order of the Revenue. The learned Authorized Representative submitted that various details such as invoice from these creditors disclosing their address, sales-tax registration numb .....

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..... ered by the Bench while arriving its decision on the earlier occasion. It was therefore requested that the order of the Tribunal may be confirmed. 4. We have heard the rival submissions and carefully perused the materials available on record. From the arguments of the learned Authorized Representative and on examining the order of the Tribunal, it is apparent that the documents furnished by the .....

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