2011 (5) TMI 181

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....dent   Per Dr. Chittaranjan Satapathy   Heard both sides.   2. The Department is in appeal against the order of the lower appellate authority on the following grounds:- While the Commissioner (A) has ordered meticulous verification of invoices and to decide the issue dealt with in the order in original 62/03 dt. 18.8.03 as per law, he has failed to note that unless the Department s ple....

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....e Commissioner (Appeals) that there is no dispute about the quantum of final duty payable and claim of refund is totally incorrect and contrary to facts since the Department in the appeal filed against the provisional assessment finalization order actually assailed the order on various grounds and the facts were placed before him for consideration and to take an informed decision as required by hi....