2003 (3) TMI 627

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....ent. [Order]. - This revenue appeal is against a portion of the Order-in-Appeal No. 98/99 (M-I), dated 23-9-99 by which he has given direction to the Assistant Commissioner to verify the AR3As which had been produced by the respondents in No. 24, dated 24-2-96 and other relevant documents and after due verification accept the same.   On this account he has vacated the demand of dut....

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.... accept is laid down. It was argued by the revenue side that the photocopy would not be accepted while on the assessee side it was stated that the documents were to be accepted were only after due verification. The verification implied to all the documents produced, were in terms of the Rules. Therefore the order of the Commissioner (Appeals) for re-verification is a justified order and on that gr....