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2012 (7) TMI 574

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..... etails and also their books of accounts and satisfy the adjudicating authority that the services have actually been received by the appellant and not by the 100% EOU and the bills received by them cover the services provided - order is set aside and the matter is remanded to original adjudicating authority - E/308/2012 - - - Dated:- 1-6-2012 - Mr. B.S.V. Murthy, JJ. Shri H.D. Dave, Adv.: fo .....

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..... on behalf of the appellant that the invoice was issued wrongly in the name of 100% EOU, which is the unit of the appellant located somewhere else. However, the address of the unit was correctly shown. He submits that the name of the appellant that should have been shown in the invoice was Jacksons Ltd. whereas in the invoice it was shown as Jacksons Ltd. 100% EOU. He submits that subsequently the .....

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..... ls) has observed that because of incorrect dates in the rectified bills and the certificates and because no co-relation was possible with the original invoices, he is not in a position to consider the submissions made by the appellant. Ld.Counsel submitted that if another opportunity is given, they will submit the relevant details and also their books of accounts and satisfy the adjudicating autho .....

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