2018 (6) TMI 1215

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....ingh Brief facts of the case are that the appellants are registered for advertising agency service with the department. During the course of audit it was observed that there was discrepancy in the bank /cash receipts as shown in the balance sheet with the declared receipts in ST-3 returns. It was also seen that the receipts shown in the bank/ cash ledger of the assesse during the year 2001-2002 t....

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....of the appellant were not taxable. The Commissioner (Appeals) has also committed mistake in calculating the duty liability and has adopted erroneous formula for calculating the demands. Instead of reassessing or recalculating the demand by way of reconciliation, Commissioner (Appeals) has proceeded to drop the demand and the matter should therefore, be remanded. 3. Ld. Advocate for the appellant ....

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....15 (38) STR 221 (Tri. Bang.) * Synergy Audio Visual Workshop Pvt. Ltd. - 2008 (10) STR 578 (Tri. Bang.) * Batra Motors & Travels - 2013 (30) STR 478 (Tri. Del.) * Purni Ads Pvt. Ltd. - 2010 (19) STR 242 (Tri. Amd.) 4. Heard both the sides and perused the case records. 5. We find from the order of the Commissioner (Appeals) that the first appellate authority has simply proceeded on the prem....

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.... to assist the court in complete reconciliation of the figures in the Annexures to the show cause notices and the extracts from books of accounts. From the balance sheet pages provided by the respondents, he was not able to fully reconcile the figures and pleaded that he may be allowed to reconcile the figures by submitting further documentation in addition to the documentation already submitted b....