TMI Blog2015 (12) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... t despite undertaking by the advocate during the hearing the appellant has failed to produce the balance sheet for the year 2008-09 to the adjudicating authority. Therefore treatment of this amount in the books of account could not be known or ascertained by the adjudicating authority in absence of said documents. In view of the above facts, I am of the view that the matter needs to be remanded to the adjudicating authority - Decided in favour of assessee. - Appeal No. E/552/10-MUM - - - Dated:- 5-1-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Rajeev D. Waglay, Advocate For the Respondent : Shri. V.K. Agarwal, Addl. Commissioner(A.R.) ORDER Per : Ramesh Nair The appeal is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his submission that all these documents were submitted to the original authority before denovo adjudication and nothing more could have been submitted. He submits that these documents clearly establish that incidence of duty, for which refund sought for, has not been passed on to any other person and that is the reason that refund amount is shown under the head of loan and advances. On the query from the bench that during the hearing before adjudicating authority held on 23/6/2009 the advocate undertook to submit balance sheet of 2008-2009 and the accounting treatment given to the amount claimed and invoices under reference in the books of account. He fairly submits that these documents not submitted earlier. He submits that if one mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the books of account, it is sufficient ground for establishing that the incidence of such duty has not been passed on. However this treatment of the amount reflecting in the year when the duty was paid but it should continue till the sanction of the refund claim. It is apparent from the order that despite undertaking by the advocate during the hearing the appellant has failed to produce the balance sheet for the year 2008-09 to the adjudicating authority. Therefore treatment of this amount in the books of account could not be known or ascertained by the adjudicating authority in absence of said documents. In view of the above facts, I am of the view that the matter needs to be remanded to the adjudicating authority. I therefore remand the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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