TMI Blog2014 (1) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... reconsideration. Save and except recording the submission of the revenue that a direction for deposit should be made, the Tribunal has not furnished any independent ground for modifying the position which obtained during the pendency of the proceedings before the Commissioner (Appeals). Hence, though the Tribunal undoubtedly did have the power under Section 35-C to issue an appropriate direction while remanding the proceedings, no reason has been furnished by the Tribunal for ordering the deposit - Commissioner (Appeals) directed to decides the appeal on merits - Decided party in favour of assessee. - Central Excise Appeal No. - 28 of 2014 - - - Dated:- 27-1-2014 - Dr. Dhananjaya Yeshwant Chandrachud,CJ And Dilip Gupta,JJ. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd there was no element of service involved. The Tribunal observed that the Finance Act, 1994 does not have, as its object, to tax commodities but observed that it was the failure of the appellant to provide details and evidence that resulted in its defence being rejected. The revenue conceded to an order of remand but prayed that the appellant should make some deposit as an interim measure to protect its interest. In this view of the matter, the Tribunal directed the appellant to deposit an amount of Rs. 1 lac to protect the interest of the revenue. The principal submission which has been urged is that while remanding the proceedings, the Tribunal had no jurisdiction to issue any such direction for deposit of the amount. We are not inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings before the Commissioner (Appeals). Hence, though the Tribunal undoubtedly did have the power under Section 35-C to issue an appropriate direction while remanding the proceedings, no reason has been furnished by the Tribunal for ordering the deposit. We may note that in all fairness, learned counsel for the appellant stated before the Court that the appellant would have no objection if the Commissioner (Appeals) reconsiders the entire issue relating to dispensation of the pre-deposit afresh before the appeal is heard. We find this request to be proper. In the circumstances, we dispose of the appeal by modifying the order of the Tribunal to the extent it requires the appellant to make a deposit of Rs. 1 lac before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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