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Commissioner, Central Excise Customs and Service Tax, Bilaspur Versus M/s. Arjuna Carriers Pvt. Ltd.

2016 (2) TMI 594 - CHHATTISGARH HIGH COURT

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 representative simply supported the impugned order of the Commissioner.

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en 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 days. Considering the duration and the nature of order proposed to be passed, it is c .....

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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 Commissioner himself and precedents of the Tribunal as discussed in the order. The Trib .....

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he 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 the Appellant sought to persuade us from paragraph (ix) that the arguments of the de .....

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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 itself inviting its attention to the same. 10. Reference in this regard may be made to .....

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