9911796707
TMI Blog2024 (3) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... inal order - HELD THAT:- The order of the Commissioner relying on the NIDB data has not been found to be maintainable and, therefore, the appeal filed by the Revenue was required to be allowed. Hence, the order is modified to that extent that the appeal filed by the Revenue is allowed and para 7 of the Final Order dated 18.01.2018 shall read as under: ''7. In the result, appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the records of the case and we find that the error pointed out in the order dated 18.01.2018 seems to be correct. The observation in para 6 and 7 are quoted below: 6. In view of the above, the order passed by the Commissioner (Appeals), which is based on NIDB data is not maintainable. 7. In the result, appeal filed by the Revenue, is dismissed. 3. From the above, it appears that the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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