2022 (6) TMI 1390

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..... ager Accounts (Indirect Taxation) on behalf of M/s Tata Steel Limited, is not contained any date of issue. However, as the said Certificate was not provided before the original authority during adjudication, in the interest of justice, the same may be produced before the original authority for appreciation of facts of the case and decide the same in the light of the Certificate issued by M/s Tata .....

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..... tional evidence in the form of Certificate issued by M/s Tata Steel Limited for the debit notes in respect of the goods supplied by them as per the enclosure therein. The appellants submit that now the matter has been clarified beyond doubt by M/s Tata Steel Limited. Accordingly, they submit that the appeal may also be allowed. 2. The ld.Authorised Representative for the Department, submits tha .....

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..... ind that the appeal deserves to be allowed by way of remand to the original authority. We direct that the original authority examine the dated Certificate, which the Ld.Counsel for the appellants has undertaken to submit to the satisfaction and allow the credit as may be applicable as per law. We also direct that the entire exercise be completed within the period of eight weeks from the date of re .....

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