2012 (4) TMI 537

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....e, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has rejected the Revenue's appeal (inasmuch as the order of the original adjudicating authority was also in favour of the respondent), the Revenue has filed the present appeal. 2. As per the facts on record, DGCEI recovered certain papers from the office premises of one Shri....

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....at he has held in favour on the basis of invoices by respondent on 1-12-2006 and 12-12-2006, i.e., before the date of search in the broker's premises on 18-12-2006. Inasmuch as the said invoices were issued prior to the date of search, he has accepted the same to be correct. The Revenue's contention is that such documents are manipulated inasmuch as there are certain cuttings and overwriting along....