2017 (1) TMI 150

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....  Technical Member Present Shri  C. Hari Shankar,  Senior Advocate for the appellants Present  Shri Yogesh Agarwal, A.R. for the respondent  ORDER The present appeal has been filed by the appellant against the Order dated 20.12.2006/11.1.2007  passed by Commissioner (Appeals) in Appeal No.304-305/2006. 2.  Heard Shri C. Hari Shankar, ld. Senior Adv....

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....for the period  from November 1996 - May 1998. The appellant filed replies to the show cause notices and the Deputy Commissioner vide Order-in-Original No.404/99-20 dated 4.2.2000, disallowed the deduction on account of freight, octroi and insurance  and allowed the deduction on account of sales tax to the  extent of 5%.The appellant appealed against the order of the Deputy Commissi....

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....its that the Commissioner (Appeals) in its order has observed that- Vide the interim orders the adjudicating authority was also directed to examine the details provided by the appellant and furnish his comments with regard to their acceptability. The adjudicating authority has submitted that the appellant was requested to submit supportive documents to arrive at the quantum of deductions. The a....

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....lant are on the basis of the figures shown in the trial balance of the respective years. 8.  Ld. Counsel  has drawn our attention to Annexure A-11 where a list has been provided and it appears that the same was produced before the adjudicating authority as receiving stamp signature is there. 9.  When the required information was  submitted by the appellant to the adjudica....