Adjudicating Authority Must Justify Rejection of Chartered Accountant's Certificate on Deductions Under Central Excise Law.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - Deductions on equalized basis - If the adjudicating authority is rejecting the certificate given by the chartered accountant the reasons why the certificate is factually not correct should be recorded. - AT....