TMI Blog2019 (1) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as per the appellant’s own pleading, the remand Order was specifically for verification of the invoices which amounted to ₹ 68,879/-. There being no further appeal against the Order of this Bench, the same is final and hence, the scope of the de novo proceedings as also the present Order can only be ₹ 68,879/- pertaining to the 122 invoices. The assessee through its Authorized Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Consultant, were misplaced/could not be traced, for which reason no motive as to suppression of facts, fraud, etc. could be attributed - penalty set aside. Appeal allowed in part. - Appeal No.: E/40193/2018 - Final Order No. 43054/2018 - Dated:- 6-12-2018 - Shri P. Dinesha, Member (Judicial) Shri. N. K. Bharath Kumar, Consultant for the Appellant Shri. B. Balamurugan, AC (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. He further submitted that since the above 122 invoices were already submitted, the same is required to be allowed. He thus pleaded for dropping of penalties for non-submission of invoices and further remand for verification. 4. Per contra, Ld. AR for the Revenue while supporting the findings of the lower authorities, contended that the appellant in the remand proceedings had filed only the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the appellant s statement of facts comes later i.e., only when the appellant s claim with regard to 122 invoices (supra) is satisfied. 8. I find that the assessee through its Authorized Representative has made a submission before the adjudicating authority in the de novo proceedings that they were not able to furnish/submit the 122 invoices as directed by the Tribunal based on which the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
