Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Vippy Industries Ltd. Versus C.C.E., Indore

2015 (10) TMI 2096 - CESTAT NEW DELHI

Validity of order-in-appeal to deny the refund claim – Review order was passed by the same officer who has passed the OIO - Held That:- Exercise of appellate jurisdiction by the same officer who passed the review order and had recorded therein a clea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s an appellate authority. The impugned order is in exercise of an appellate power, which requires an independent, unprejudiced exercise of mind, which is not available in the facts and circumstances of the case. - Order-in-Appeal quashed.

.....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2906/2015 - Dated:- 17-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Mr. Vivek Sharma, Advocate For the Respondent : Mr. Ranjan Khanna, DR ORDER Per Justice G. Raghuram : The appeal is preferred against t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of service tax incurred by the appellant/assessee on input services used for export of goods. Refund was claimed under Notification No.41/2007-ST, dated 06.10.2007. Refund was granted vide order dated 23.02.2010. 2. The appellant claimed refund of s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot material for the disposal of this appeal. 3. Exercising powers under Section 84(1) of the Finance Act, 1994, C.C.E., Indore passed Review Order No.238, dated 27.04.2010 and directed the primary adjudicating authority, the Asst. Commissioner of Cus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ther legal nor proper. Grounds for the conclusion were specified thereunder. Detailed reasons were recorded by Mr. G.R. Meena for his conclusion that the Order-in-Original dated 23.03.2010 was unsustainable to the extent refund was granted on termina .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the same officer who passed the Review Order dated 27.04.2010. 5. Exercise of appellate jurisdiction by the same officer who passed the review order and had recorded therein a clear conclusion that the primary order was unsustainable is a clear .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version