TMI Blog2015 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... e has not disputed the authenticity of the Chartered Accountant’s Certificate in their appeal. It is noted that the Commissioner (Appeals) has already directed the lower authority to verify the evidences submitted by the appellant. In view of that, we do not find any reason to interfere with the order passed by the Commissioner (Appeals) - Decided against Revenue. - C/40483/2014 - FINAL ORDER NO. 40526 / 2014 - Dated:- 3-6-2014 - Shri Pradip Kumar Das and Shri Periasami, JJ. For the Appellant : Ms. Indira Sisupal, AC(AR) For the Respondent : Shri S. Janakiraman, Adv. JUDGEMENT Per Pradip Kumar Das: As the issue involved in this appeal lies in a narrow compass, after disposing of the stay application filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appropriate sales tax or value added tax, as the case may be. We find that the Boards Circular No.16/2008-Cus. clarified that the Chartered Accountant may certify the claimants financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income-tax Act, 1961, in order to fulfil the condition that the incidence of duty burden has not been passed on to any other person. 4. The learned Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. She submits that in the instant case, each of the sales invoices made by consignment agents or sales agents does not indicate that the sale is made by him on behalf of the importer Further, the agreement entered into with the consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in terms of Board s Circular, cannot be discarded without any material and/or basis. Revenue has not placed any material and, therefore, there is no force in such grounds of appeal. 7. In the present case, the learned Authorised Representative for the Revenue disputed the payment of VAT, which was not disclosed in the agreement. We find that the Commissioner (Appeals) proceeded on the basis of Chartered Accountant s Certificate that the incidence of duty was borne by the respondent. Revenue has not disputed the authenticity of the Chartered Accountant s Certificate in their appeal. It is noted that the Commissioner (Appeals) has already directed the lower authority to verify the evidences submitted by the appellant. In view of that, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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