2012 (7) TMI 574

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....e from City Bank has been denied on the ground that the invoices were issued in the name of another unit of the same company and not in the name of the appellant.   2. After hearing both sides for some time, I find that in this case, the matter is required to be remanded in view of the observations of the ld.Commissioner (Appeals) in the order and due to the fact that the before original adj....

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....d to the appellant only. He submits that even though the documents were submitted to the original adjudicating authority, he did not verify the same and the Commissioner (Appeals) found some discrepancies in the dates mentioned in the bills and the certificate and on that ground stated that no co-relation has been shown by the assessee and therefore comparison is not possible. 4. After consideri....