2006 (3) TMI 386

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....dhav, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Nobody is present on behalf of the appellants. We have accordingly heard the ld. DR and have gone through the impugned orders. 2. The original adjudicating authority, while passing the impugned order, in terms of CEGAT's order, vide which the matter was remanded, has held that the benefit of Notification No. 23....

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....otification. He has also doubted the authenticity of the certificate and has allowed the appeal filed by the Revenue. 4. After going through the impugned order, we find that the original adjudicating authority has observed that the certificate produced from the Chartered Accountant is supported by the invoices which were verified by him and found to be correct. As such the observation of t....