TMI Blog2013 (11) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer's invoice - the orders set aside and the matter is remanded back to the original authority to examine the documents and decide the matter afresh after considering the documents placed by the appellant – Decided in favour of Assessee. - E/40211/2013 - Final Order No. 40368/2013 - Dated:- 29-7-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri M Karthikeyan, Adv. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had given a Table in respect of the invoices which were not matching with the manufacturer's invoice. 4. The learned counsel submits that the dealer's invoices contain two numbers, one is the excise invoice number and the other is the commercial invoice number. He submits that in some cases the Revenue has followed the commercial invoice number and in other cases it was on the basis of excise in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR submits that Commissioner (Appeals) placed Table in the impugned order, which are not matching as mentioned in the annexure to show-cause notice. 5. After hearing the submissions of both the sides and on perusal of the records, we have seen the dealer's invoice containing both the commercial invoice number and excise invoice number. It appears that in some cases commercial invoice nu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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