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2018 (11) TMI 1706 - CESTAT ALLAHABADMaintainability of appeal - documents on the basis of which certificate was issued, is not produced - HELD THAT:- The documents on the basis of which certificate stated in para-4 of impugned Order-in-Appeal was issued were not produced before him and therefore, he did not accept the said certificate and further come to a conclusion that there was no reason to interfere in the Order-in-Original dated 30.04.2012. The matter to the Original Authority to verify the records, particularly reconciliation statement and verify the documents on the basis of which certificate stated in said para-4 of the impugned Order-in-Appeal was issued and decide the matter afresh - Appeal allowed by way of remand.
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