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2016 (4) TMI 1111 - CHHATTISGARH HIGH COURT

2016 (4) TMI 1111 - CHHATTISGARH HIGH COURT - 2016 (333) E.L.T. 386 (Chhattisgarh) - Appellant submitted that by inadvertence, the matter could not be contested properly before the Tribunal - Held that:- whether it was inadvertence or not is itself a question of fact requiring inquiry and fixation of responsibility. It would have been appropriate for the Appellant to have first fixed responsibility for those who did not act in the best interest of the Revenue, taken administrative action against .....

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punishment to the concerned in accordance with law only whereafter we shall take up the present appeal. - Adjourned for 2 months - Tax Case No. 15 of 2015 - Dated:- 18-11-2015 - NAVIN SINHA, CJ AND P. SAM KOSHY, J For the Petitioner : Shri Maneesh Sharma, counsel For the Respondent : None ORDER The present appeal has been filed against order dated 18.11.2014 passed by the Customs, Excise, Service Tax Appellate Tribunal, New Delhi in Appeal No.60342/2013 aggrieved by the confirmation of the orde .....

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e exempted products in terms of Rule 6 of the Cenvat Credit Rules as Common Cenvat products have gone into the manufacture of dutiable and exempted final products. The Commissioner (Appeals) relying on earlier decisions of the Tribunal, some of which relied on High Court decisions held that emergence of iron ores fines cannot be held to be a separate manufacturing activity and therefore the order of the adjudicating authority was not sustainable. The Revenue preferred an appeal before the Tribun .....

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he said decisions would not be applicable. They have simplicitor reiterated their original stand. There is no pleading in the memo of appeal or in the additional submissions that the order of the Tribunal as extracted by us suffers from any infirmity of any nature with regard to what may have actually transpired before the Tribunal itself. Learned Counsel for the Appellant sought to persuade us to re-examine on merits the order of the Tribunal, thus effectively requiring us to re-examine the ord .....

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39;). The financial involvement based on the liability assessed by the adjudicating authority was ₹ 22,64,177/- only along with the equal amount of penalty. The departmental representatives therefore had a bounden duty to protect the interest of Revenue by not paying lip service only to the filing of the appeal but even contesting it in accordance with law. Section 33 of the Act vests power in the adjudicating authority to assess duty, penalty including confiscation. The procedure for adju .....

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the period of limitation for preferring the same. Section 35C of the Act provides the manner in which the order of the Tribunal is required to be passed and 35D provides the procedure before the appellate Tribunal. Section 35F of the Act provides for deposit, pending appeal of duty demanded or penalty levied and waiver thereof. It is therefore apparent that the Act provides a complete procedure right from the stage of adjudication of liabilities followed by an appeal before the Commissioner and .....

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