https://www.taxtmi.com/caselaws?id=76369 Where a reconciliation statement and supporting records are produced in appeal but were not properly examined by the lower authorities, the dispute should be remanded for fresh adjudication. The appellate body noted that the demand had been confirmed on the basis that the assessee had not produced documentary support before the original authority, but the newly filed reconciliation material explaining the difference between ST-3 returns and ledger figures required verification. Fresh consideration by the adjudicating authority, with a proper opportunity to the assessee to present its case, was therefore necessary. en-us Fri, 01 Jan 2010 00:00:00 +0530 Thu, 03 Feb 2011 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76369 Where a reconciliation statement and supporting records are produced in appeal but were not properly examined by the lower authorities, the dispute should be remanded for fresh adjudication. The appellate body noted that the demand had been confirmed on the basis that the assessee had not produced documentary support before the original authority, but the newly filed reconciliation material explaining the difference between ST-3 returns and ledger figures required verification. Fresh consideration by the adjudicating authority, with a proper opportunity to the assessee to present its case, was therefore necessary. Case-Laws Service Tax Fri, 01 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76369