2018 (3) TMI 769

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....lant None for respondent Per: Ramesh Nair Revenue filed the present appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) dropped the demand for the extended period being time barred, only on the basis of a letter dated 16.10.2008. The learned Commissioner (Appeals) contended that on the basis of this letter, the department was in knowl....

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....erusal of the records, we find that the Commissioner (Appeals)'s finding for dropping of demand for the extended period is only on the basis of a letter dated 16.10.2008. However, this very letter was not produced before the original authority. Therefore, the fact regarding submission of this letter and the genuineness thereof was not verified. Even the learned Commissioner (Appeals) also has not ....