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RALLIS INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE

2015 (8) TMI 1174 - BOMBAY HIGH COURT

Duty demand - Validity of Tribunal's order - Tribunal remanded matter back to Commissioner - Held that:- Both sides conceded that recording of reasons by this Court may tantamount to expression of opinion either way. They do not therefore insist on a .....

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dhikari and Sunil P. Deshmukh, JJ. Shri V. Sridharan, Senior Advocate with Prakash Shah and Jas Sanghavi i/b. M/s. PDS Legal, for the Appellant. Shri Pradeep S. Jetly, for the Respondent. ORDER P.C. : This Appeal of the Assessee is directed against t .....

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e the matter is more than 12 years old and have already been adjudicated thrice by the .Commissioner and this is the third time the matter is coming up before the Tribunal, we direct the Commissioner to examine all the invoices now made available by .....

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other duty is recoverable the same may be communicated to the appellants. Similarly, if Commissioner finds any discrepancy in the details submitted by the appellant the same should be communicated to them and after giving the appellant an opportunity .....

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e given. The liability to penalty will be recomputed based upon the duty liability so arrived. 3. We have heard both sides and both do not dispute the position as noted in para 14 above. We do not understand as to why a matter of twelve (12) yea .....

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em. Eventual, it was called upon to decide the question of law. The duty liability, if any, could have been ascertained and in the manner set out by parties. Both did not seek a remand but possibly desired that the Tribunal itself should put an end t .....

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the light of the conclusions recorded in para 14 and reproduced above, was the Tribunal justified in sending the matter back to the Commissioner and on a limited issue? 5. By consent of both sides, we quash and set aside the order impugned in th .....

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