2008 (3) TMI 164

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..... side - appellants are directed to produce the endorsement in original before the lower Appellate Authority - appeal is thus allowed by way of remand - E/EDM-199/2005 - A-371/KOL/2008 - Dated:- 24-3-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri D.K. Dhar, Advocate, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per: Chittaranj .....

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..... that the endorsement made by TISCO has to be taken as a valid endorsement under paragraph 3 of the said Circular dated 29-24996 However, we find that the lower Appellate Authority has recorded in his Order that the appellants have not shown the endorsement to him while the matter was before him. On the other hand, the appellants argue that the same was shown to the lower Appellate Authority. In v .....

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