2017 (9) TMI 626

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....atel, Advocate Respondent Represented by Mr. MK Sarangi, Jt. Commissioner (AR) ORDER Learned counsel for respondent explains, that the Advocate on record could not appear on 05/04/2017 since he was occupied in different court and could not reach in time of the Court. Therefore, the order passed ex-parte on 05/04/2017 may be recalled and appeal disposed on merit. Considering the prayer, an....

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....evenue was not permissible as has been recorded by the adjudicating authority.  Learned adjudicating authority went through different aspects of the wrong availment of such credit and particularly in para 11 and 12 of the impugned order he has come to the conclusion that inadmissibility of the credit was warranted in law and held that wrong credit taken has caused prejudice to the interest of....

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....it requires testing of material facts and evidence and admissibility thereof requires examination of legal provision for application to the tested facts and evidence.  Therefore, re-adjudication is considered to be proper recourse to do justice to both sides recording the pleadings of the parties, allegation in the show cause notice, evidence adduced and the law applicable for passing a reaso....