2012 (4) TMI 410

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..... Held that:-Chartered Accountant’s certificate concluding that there was non-passing of the incidence of duty to the buyer is produced for first time - this certificate was not produced before lower authorities the same needs to be considered which is first defense of the appellant - set aside the orders of lower authorities and remand the matter back to re-consider the issue afresh in the light of .....

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..... cate before the lower authorities. Today, he produces a copy of certificate issued by a chartered accountant indicating that the appellant has not passed on the incidence of duty to the buyers. He fairly concedes that this chartered accountant s certificate was not produced before the lower authorities for their consideration. 3. Ld.SDR submits that the appellant having prepared the invoices a .....

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..... judicating authority, which is first defence of the appellant. Since the issue involved needs to be verified factually from the records, Chartered Accountant s certificate and other evidences, which can be done by adjudicating authority. Hence, without expressing any opinion on the merits of the case, keeping all issues open, I set aside the orders of lower authorities and remand the matter back t .....

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