https://www.taxtmi.com/caselaws?id=239863 The Tribunal dismissed all appeals filed by the Revenue, upholding the first appellate authority's order. It condoned the delay in filing appeals, rejected claims of invoice manipulation due to lack of concrete evidence, affirmed the Commissioner (Appeals)' authority to remand cases, and emphasized the need for evidence-based adjudication. The decision stressed the significance of substantiating claims with evidence and the Commissioner (Appeals)' power to remand cases when warranted. en-us Wed, 30 Oct 2013 00:00:00 +0530 Sat, 23 Nov 2013 14:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239863 The Tribunal dismissed all appeals filed by the Revenue, upholding the first appellate authority's order. It condoned the delay in filing appeals, rejected claims of invoice manipulation due to lack of concrete evidence, affirmed the Commissioner (Appeals)' authority to remand cases, and emphasized the need for evidence-based adjudication. The decision stressed the significance of substantiating claims with evidence and the Commissioner (Appeals)' power to remand cases when warranted. Case-Laws Customs Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239863