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    <description>The appeal was allowed by way of remand as the Member (Judicial) found that the appellant had paid a portion of the alleged short payment in the subsequent financial year as per provisions made in the books of accounts. The impugned order was set aside, and the appeal was remanded to the Adjudicating Authority for verification of facts and re-determination of liability accordingly.</description>
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      <description>The appeal was allowed by way of remand as the Member (Judicial) found that the appellant had paid a portion of the alleged short payment in the subsequent financial year as per provisions made in the books of accounts. The impugned order was set aside, and the appeal was remanded to the Adjudicating Authority for verification of facts and re-determination of liability accordingly.</description>
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