TMI Blog2013 (11) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... voices gave raise demand – Decided in favour of Assessee. - E/3103/2011 - Final Order No. 25427/2013 - Dated:- 4-6-2013 - D N Panda And B S V Murthy, JJ. For the Appellant : Mr. Rajesh Chander Kumar, Chartered Accountant For the Respondent : Mr. A.K. Nigam, Addl. Commissioner (AR) PER : D.N. Panda: The primary argument of the learned C.A. is that even after remand by the Tribunal in first round of litigation, learned authority has not done justice to the appellant. Tribunal remanded on the ground that the appellant shall get an opportunity to produce relevant evidence (invoice) to claim the relief. 2. One of the pleas of the appellant is that input invoices which are considered by the Department to be defective are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 527/- in the course of readjudication proceeding; (v) Appellant shall be entitled to lead defence on the point of law during the course of readjudication; 6. Tribunal expects a reasoned speaking and fair order to be passed following due process of justice according to the guidelines of Hon'ble Supreme Court laid down in para 7 of judgment in case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing Industries Ltd. [2010(253) ELT 705 (SC)] . The guidelines are: 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case:- (a) It should always be kept in mind that nothing should be written in the judgment/order, which may not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it pending for long time, sends a wrong signal to the litigants and the society. (g) It should be avoided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions of any individual or society. 7. In the result, both stay application and appeal are disposed of in the above manner. 8. Learned CA for appellant says that if the timeframe is fixed, the dispute shall be resolved at the earliest. We appreciate and direct the appellant to make an application within two months of receipt of this order before the learned adjudicating authority to fix appropriate date of hearing. Learned authority, upon hearing, shall pass order wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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