https://www.taxtmi.com/caselaws?id=109825 Rules 156A and 156B governed acceptance of re-warehousing documents, and the Commissioner (Appeals) was entitled to require verification of AR3A forms and related records before treating them as proof. The appellate direction did not waive statutory compliance; it required the Assistant Commissioner to examine the documents and accept them only after due verification. The objection that photocopies could not be relied on was rejected because the decisive point was verification of the material produced, not automatic rejection of copies. The revenue challenge therefore failed. en-us Wed, 26 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109825 Rules 156A and 156B governed acceptance of re-warehousing documents, and the Commissioner (Appeals) was entitled to require verification of AR3A forms and related records before treating them as proof. The appellate direction did not waive statutory compliance; it required the Assistant Commissioner to examine the documents and accept them only after due verification. The objection that photocopies could not be relied on was rejected because the decisive point was verification of the material produced, not automatic rejection of copies. The revenue challenge therefore failed. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109825