2014 (2) TMI 617

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.... This application is filed for rectification of mistake crept in our Final Order No.A/1402/WZB/AHD/2012, dt.18.09.2012. 2. Ld. Assistant Commissioner (A.R.), would submit that the error has crept in, as without verifying the fact that whether the assessee is having the original declaration as filed by the transporter and whether they are having any statement wherein the value of services provided....

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....y the appellant are taken into consideration by the adjudicating authority in Order-in-Original which is recorded at Para 14.1 of the said impugned order. It can be seen from the said paragraph that the adjudicating authority has only dismissed the said declaration on the ground that they filed only photo-copies. We were of the view the adjudicating authority should have considered the declaration....