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2016 (2) TMI 594 - CHHATTISGARH HIGH COURT

2016 (2) TMI 594 - CHHATTISGARH HIGH COURT - 2016 (41) S.T.R. 602 (Chhattisgarh) - Cargo Handling Service - whether tribunal did not consider the arguments of the revenue while setting aside the demand - Held that:- Tribunal reflects that the departmental representative did not make any submissions opposing the contentions of the Respondent that the unsustainability of the claims was covered by earlier orders of the Commissioner and precedents of the Tribunal itself. The departmental representat .....

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. If the Appellant is of the opinion that its arguments and contentions have not been considered, the proper remedy for the Appellant is to first move before the Tribunal itself inviting its attention to the same. - Appeal dismissed - Decided against the revenue. - Tax Case No. 31 of 2015 - Dated:- 28-8-2015 - SHRI NAVIN SINHA, CJ AND SHRI P. SAM KOSHY, J. For the petitioner : Shri Maneesh Sharma, Advocate. JUDGMENT PER NAVIN SINHA, CHIEF JUSTICE 1. The present appeal is barred by delay of 22 da .....

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mits that the order of the Tribunal is not sustainable and sought to persuade us to enter into the merits as a regular first appellate Court. 4. Under Section 35G of the Central Excise Act, an appeal lies to this Court from an order of the Tribunal in which a substantial question of law may arise for determination. This jurisdiction cannot be converted into a regular first appeal. 5. The Respondent contended unsustainability of the demands against it relying upon certain other orders of the Comm .....

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issioner. 7. In our opinion, the departmental representative was required to meet the submissions on behalf of the Respondent with regard to the earlier orders of the Commissioner sought to be relied upon and the precedents referred to by the Respondent. The departmental representative was answerable and accountable in discharge of his duties to protect the interest of the department and the revenue which apparently, from the order sheet of the Tribunal, he failed to do. 8. Learned Counsel for t .....

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self. The pleadings in the appeal extracted above are delightfully vague and cannot be construed as non-consideration of the argument of the departmental representative. Recitals in the order sheet are sacrosanct so far as the superior Court is concerned with regard to what may or may not have transpired before the Tribunal. If the Appellant is of the opinion that its arguments and contentions have not been considered, the proper remedy for the Appellant is to first move before the Tribunal itse .....

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