Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Rayalaseema Concrete Sleepers (P) Ltd. Versus CCE & ST, Raipur

Validity of Commissioner (A) order - Commissioner (Appeals) could have given a finding on merits based on available evidence but remanded the matter further to the Assistant Commissioner - non-compliance of remand direction of CESTAT - Held that:- the action of the Commissioner (Appeals) is fully unjustified and beyond the scope of remand directions given by the Tribunal. The impugned order expressed total helplessness in performing a judicial work. The Jurisdictional Authorities have contribute .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty by a fresh decision by the Jurisdictional Original Authority who will examine all evidences keeping in mind the remand order already passed by the Tribunal and pass a fresh order within two months of the receipt of the order. - Appeal allowed by way of remand - Excise Appeal No. 52953 of 2015 (SM) - Final Order No. 51823/2016-SM[BR] - Dated:- 19-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Surabhi Sinha, Advocate For the Respondent : Ms. Kanu Verma Kumar, Authori .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ain proceedings were initiated for denial of Modvat credit of ₹ 15,03,872/- availed by the appellants on HTS Wires purchased from one M/s Patil Steel Wires. Proceedings concluded in the order-in-original dated 07/4/2006 confirming the denial of credit and imposing a penalty of ₹ 5,00,000/- on the appellant. On appeal the Commissioner (Appeals) vide order dated 31/08/2006 upheld the order and dismissed the appeal. On further appeal, the Tribunal vide final order No. 54207 of 2014 date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted by the CESTAT to be examined or furnished any comments on the points raised by the appellant. He further recorded that he issued three letters to the Jurisdictional Commissioner at Bilaspur calling for comments as well as to depute officers for the personal hearing granted on different dates. The Department has neither complied with any of the above requests nor sought any extension of time. Recording the failure of the Department to furnish evidence, specifically as directed by the CESTAT, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f power for such remand, the order itself is not legally sustainable as the directions of the Tribunal has not been complied with. The learned AR fairly admits that the Commissioner (Appeals) could have given a finding on merits based on available evidence instead of remanding the matter further to the Assistant Commissioner which apparently is beyond the scope of the original remand. Further, she pleaded that in the interest of justice a final opportunity may be given to the Original Authority .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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