TaxTMI 
TaxTMI 
2014 (6) TMI 1002
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....s may be treated as modification/ clarification of the Final Order dated 22.04.2013.In the said applications, the applicant requested for an order as under:- 8.The appellant-petitioner submits as the departmental authorities say that there is no clarity regarding worksheet to be provided by the respondent adjudicating authority, it is necessary that Hon'ble Tribunal may be pleased to rectify/clarify that what is ordered is as follows: a)Challan wise worksheet being demanded by the appellant-petitioner for total quantity of 5165885 kgs. processed material said to have been delivered by the 14 job workers to the petitioner shall be made available so as to enable the appellant-petition to fix the objections if any; and ....
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....s of GRN copies that will be submitted by the Petitioner. In this regard, it is submitted that no reconciliation is to be made available as directed by the Hon'ble Tribunal as reconciliation will arise only if a worksheet is provided by the Commissioner and the Appellant/Petitioner does not agree with the worksheet.In this case, Appellant/Petitioner have already provided challan wise/GRN wise details for receipt of processed material from the job workers.Therefore, the Hon'ble Tribunal may direct the quantity as shown in the statement filed by the Petitioner has to be verified with GRN copies (to be submitted) and the order passed accordingly. 4.In appeal No. E/450/2011, the Ld. Advocate drew the attention of the Bench to para-9 of th....
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....nd therefore, there is no need for any modification/clarification/rectification of the Final Order.He further submits that the applicant contented before the Tribunal that after the impugned order was passed, they got copies of GRNs in huge volumes. Hence, the Tribunal directed the applicants to file GRNs before the adjudicating authority with reconciliation statement." 6.After hearing both the sides and on perusal of the order of the Tribunal, for the purpose of proper appreciation of the case, the relevant portion of the Final Order of the Tribunal is reproduced, as under:- "8.In view of the above, we find that in Appeal No. E/59/2011, it is appropriate to give an opportunity to the appellant to place the copies of GRNs as ava....
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....t was submitted by the Ld. Advocate that copies of GRNs were available in appeal No. E/59/2011.On a query from the Bench, the Ld. Advocate submits that in appeal E/59/11, they have filed the reconciliation statement and therefore they would like to furnish only GRNs for verification and they have already submitted it. 8.As regards appeal No. E/450/2011, it is seen from the Final Order of the Tribunal, that the Ld. Advocate fairly submitted that the appellants submitted GRN copies in huge volumes for verification, which may have escaped to the notice of the concerned officers during verification.However, we direct the applicant to produce an extra copy of the GRNs, if it is not available with the department. 9.The main contention of th....