TMI Blog2014 (4) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... de submission to distinguish these evidences. So, it is appropriate that the matter is required to be examined by the adjudicating authority after considering these evidences - appeal allowed by way of remand. - E/S/40594/2014 and E/40413/2014 - Final Order No. 40250 / 2014 - Dated:- 2-4-2014 - Hon ble Shri P.K. Das, Judicial Member Shri T. Ramesh, Adv. For the Appellant Shri P. Arul, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt took the plea that the reported difference in the value of their Profit and Loss Account and ER-1 returns are due to the fact that the exported goods were not properly accounted. The Commissioner (Appeals) observed that the appellant failed to produce supporting evidence for such claim of exports. There is another difference in respect of scrap items arisen due to fire in their factory on 25.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities. He submits that the Commissioner (Appeals) rightly observed that the appellant had not produced any documents. The learned Authorised Representative submits that the sales returns indicates a negative figure and the same cannot be accepted as turnover. 5. After considering the submissions of both sides, I find from the adjudication order that the appellant submitted lette ..... X X X X Extracts X X X X X X X X Extracts X X X X
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