In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes
Bench: Sri Sanjay Garg & Sri Sanjay Awasthi
condonation of delay in filing of the subject appeals, an affidavit of Mr. Pranay Aneja, Managing Director of the Appellant Company, Sikkim Distilleries Limited, is attached herewith as Annexure 1. 1. That a survey was conducted on the Company on 16.02.2018, and post such survey, the copies of inventorised and impounded books of accounts were forwarded to the Ld. Deputy