TMI Blog2016 (6) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... to tribunal for passing fresh orders - Decided in favor of assessee. - STRP NO. 203/2015 AND STRP NOS. 71-76/2016 (T) - - - Dated:- 3-3-2016 - MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ. For the Appellant: Sri. C.K. Nanda Kumar, Advocate) ORDER Admit. Mr.Veda Murthy, learned Government Advocate appearing for the respondent waives notice of admission. With the consent of learned Counsel for the parties, petitions are finally heard. As in these matters, a common question arises for consideration, they are being considered simultaneously. 2. According to the petitioner, on 09.10.2009, it purchased certain goods i.e., steel scrap from South Western Railway as well as South Central Railway. On 21.10.2009, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The learned Counsel for the appellant in the grounds of appeal has submitted as under:- The Revising Authority has erred in passing the revised order without giving sufficient opportunity to the appellant to furnish suitable reply to the show cause notice issued. Immediately after receipt of the show cause notice the appellant by his letter dt: 16-08-2011 and 07-10-2011 requested the Revising authority to give time to secure certificates from the Railway Authorities. Infact the appellant has furnished the details of payments made by the Railway authorities to the ACCT Raichur on 09-11-2011. But the Revising Authority finalized the order on 04-10-2011 itself and served the order on 22-11-2011 and revised Demand noticed signed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e root of the matter because, if those documents are considered and thereafter, the finding is recorded as to whether burden has been discharged or not by the petitioner, then the matter may stand on different footing. Further if the documents are considered and even if the burden is discharged, any input tax credit that may be available to the assessee has not been examined by the Tribunal. We do not express any final view on these aspects since the Tribunal is required to consider the same. But suffice it to observe the aforesaid vital aspects have not been at all considered by the Tribunal. 8. In view of the above, the order passed by the Tribunal cannot be sustained in the eye of law, in the absence of any reason recorded on the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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