TMI Blog2015 (6) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... rently the lower authorities felt that there could be another unit by name ‘Affiliated Computer Services’ and another company by name ‘Affiliated Computer Services of India Pvt. Ltd’. - During the hearing, my attention was also drawn to the certificate wherein the name of the company is shown as ‘Affiliated Computer Services of’. Obviously this has happened because the number of characters provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rejection order is under challenge in all the 4 appeals. Accordingly, all the 4 appeals are taken together and a common order is passed. 2. On the last occasion, when the matter was heard, the appellants were directed to produce a certificate from the bank that the FIRCs issued by them relate to the appellant unit at Cochin only and accordingly today when the matter was called, appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause the number of characters provided for the first line ended at this level. In any case, in view of the fact that the appellants have produced the certificates from the bank and Chartered Accountant and further rebate claims, in any case, to be sanctioned by the original authority as submitted by the learned CA, the matter can be remanded to the original authority to verify the documents and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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