TMI Blog2008 (8) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order as a whole cannot be justified. If there was any confusion or doubt, the matter either should have been remanded to the first appellate authority or a remand report should have been called for from the authority concerned. So far as the second ground taken by the Tribunal is concerned, the Tribunal has overlooked the conditions for allowing the composition application. The benefit of the compounding scheme was extended to the dealer-opposite party on the terms mentioned in the scheme. One of the terms of the scheme provides that the maximum quantity of coal which could be imported by a brick-kiln owner. Obviously if a brick-kiln owner has imported coal over and above the agreed quantity of coal his liability to pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 400 metric tons for which he was authorised. Rejecting the disclosed purchase price of the coal, the best judgement assessment order was passed by the assessing officer on the turnover of 814.210 metric tons of coal at the rate of 690 per metric ton. The said order was challenged before the first appellate authority. It appears from the order of the first appellate authority that the dealeropposite party agreed that the matter may be settled by mutual agreement with the Department. He agreed that the matter may be examined by Shri R.R. Verma, the assessing officer. On the basis of the said agreement, the first appellate authority reduced the turnover of the coal, as was agreed by the dealer-opposite party, by the order dated March 25, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty could not be termed as an aggrieved person. Secondly, if the Tribunal was of the view that the appellate authority committed illegality in passing the order for a period of 12 months, the Tribunal ought to have remanded the matter to the first appellate authority instead of deciding it finally. Considered the submission of the learned standing counsel and perused the record. The dealer-opposite party had filed an application dated September 29, 1993, before the assessing officer for the assessment years 198889 and 1989-90 with the request that his cases relating to the assessment year 1989-90 be finalized as he is heart patient and is prepared to give tax at the rate of four per cent over and above on such quantity of the coal which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been called for from the authority concerned. So far as the second ground taken by the Tribunal is concerned, the Tribunal has overlooked the conditions for allowing the composition application. The benefit of the compounding scheme was extended to the dealer-opposite party on the terms mentioned in the scheme. One of the terms of the scheme provides that the maximum quantity of coal which could be imported by a brick-kiln owner. Obviously if a brick-kiln owner has imported coal over and above the agreed quantity of coal his liability to pay tax is there. In view of the above discussion, the order of the Tribunal setting aside the assessment order cannot be justified. The Tribunal will re-examine the matter afresh after giving an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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