AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (8) TMI 459
X X X X Extracts X X X X
X X X X Extracts X X X X
....ohil (A.R.) ORDER Per: Ramesh Nair The present appeal is against OIO dated 02/11/2002 whereby the demand confirmed by the Original Authority has been upheld. The case of department is that during the stock taking some shortages and excess were found. The separate SCN was issued for the seizure portion of the excess stock found, in that matter the appellant was in appeal before this Tribun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ainst which the demand was raised. It is seen from the impugned order that the authorities below has mainly proceeded on the basis of various statements and ignored the evidences placed by the Appellant. It is well settled that the evidence on record should prevail rather than the statement. In my considered view, the Adjudicating authority should have examined the evidences before passing this or....