GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (11) TMI 891 - CESTAT CHENNAI

2015 (11) TMI 891 - CESTAT CHENNAI - TMI - Validity of order of the Commissioner (appeals) - It was submitted that, the law says that appellate authority should first determine the issue, next, examine the pleadings of the parties and both the things to be tested by law on the touchstone of evidence to reach to a conclusion. If such a procedure is followed then the decision is said to be rational and shall serve interest of justice. But that is not carried out in the present case. - Section 128A .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nouncement as well as the safeguard measures granted to the parties to the proceeding by sub-section (4) of section 128A and protest interest of justice thereby.

Strangely in the present appeal, appellate authority has not at all examined whether there was eligibility of the appellant to the refund. When the adjudicating authority has transferred the refund to the consumer welfare fund, the appellate authority has not even bothered to examine whether there was really unjust enrichment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e not recorded by him to reach to the conclusion that departmental appeal is frivolous. He forgot that the power of the Commissioner (Appeals) is co-extensive and co-terminus to examine the matter going to the root. 2. According to learned AR, there is provision in law as to the duty of the appellate authority and the manner in which he should act. The law says that appellate authority should first determine the issue, next, examine the pleadings of the parties and both the things to be tested b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

per either confirming, modifying or annulling the decision appealed. This process serve the principles of natural justice. 3. It is further submitted by Revenue that bare perusal to order of the Commissioner (Appeals) merely shows that Chartered Accountant s certificate is conclusive irrespective of the fact that law shall decide an issue. Simply by a cryptic order Revenue cannot be thrown at the threshold stating that Revenue appeal is frivolous. There was no reason for his decision recorded to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

It should be appreciated that Revenue of this country cannot be casually dealt. Either side may have a case. They deserve a fair hearing and an appropriate order. 5. On the other hand, it is fair submission on behalf of the respondent that if the authority goes to the root of the matter to examine the material evidence on record without insisting for a proforma certificate of a Chartered Accountant, issue can be decided on law and the controversy shall be resolved. 6. Heard both sides and peruse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ding as well as evidence and applying law to pass a proper order. He should know that a proforma certificate is not requisite of the law but may be an aid. Therefore, the law should apply to the settled facts tested by the evidence. 8. In the result, appeal is remanded to the adjudicating authority setting aside both the orders of the authority below to examine the evidence going to the root of the matter. The authority should not delay to dispose the matter of refund since the matter is already .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| 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