2008 (1) TMI 294

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..... s - no reasons have been recorded by the Tribunal in reversing the order of the Commissioner (Appeals) – impugned order is set aside & remand the matter back to the tribunal for reconsideration according to law - 42 of 2007 - - - Dated:- 25-1-2008 - F.I. Rebello and R.S. Mohite, JJ. S/Shri P.S. Jetly with H.P. Shah and H.P. Chaturvedi for Appellants. Ms. Padmavati Patil with Shri M.H .....

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..... dit admissible on invoice No. PT/001 dated 25.9.2002. The Commissioner (Appeals) recorded a finding of fact that the assessment value of the second hand/damaged machines supplied through aforesaid invoice was Rs.86,500/- and the original invoice is stated to be Rs.3,91,380/- and the credit of Rs.51,101/- has been taken on the same. The respondents herein had contended that in respect of Rule 4(3) .....

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