TMI Blog2012 (1) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... d consideration of the submission had remanded the matter to the original adjudicating authority following its own earlier decision in the case of this very respondent assessee - the Commissioner had confirmed the demand against the respondents and others jointly and severally. That was the reason why the Tribunal had remanded the matter back to the Commissioner. There is no illegality in remand orders - appeal dismissed - decided against Revenue. - Tax Appeal No. 1137 of 2011 - - - Dated:- 27-1-2012 - Mr. Akil Kureshi and Ms. Sonia Gokani, JJ. ORDER Following questions are raised by the Revenue for our consideration challenging the order of Customs, Excise Service Tax Appellate Tribunal dated 24-1-2011 :- (a) Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... everything and the person wronged has his remedy against all, or any one or more of them at his choice; for every wrong doer is jointly and severally liable for the whole damage, and it does not matter whether they acted between themselves as equals, or one of them as agent or broker? (d) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by disposing appeal of the respondent without obtaining consent of the parties and passing impugned order by applying decision of Sai Krupa Dyeing Printing Mills Pvt. Ltd. being Order No. A/1282/WZB/AHD/2009, dated 23-6-2009? (e) Whether the impugned order passed by the Tribunal can be said to be passed in accordance with law? 2. On heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar, Sargrampura, Surat or (ii) 1177, Ambaji Market, Ring Road, Surat under Section 11AC of Central Excise Act, 1944. This amount shall be recovered from the said seven beneficiaries, namely Shri Mahesh Harlalka, Shri Rakesh Sharma, Shri Girdhari Dadhich, Shri Rasmi Patel, Shri Madan Jhanwar, Shri Ashok Jhanwar and Shri Manohar Mali jointly and severally. We may also notice that adjudicating officer imposed individual penalties ranging from ₹ 5,000/- to ₹ 10,000/- on several individuals. Some of the beneficiaries referred to and mentioned in paragraph No. 3 of the order of the adjudicating authority which has been reproduced herein above, challenged order before CESTAT. Before CESTAT primarily two contentions were raised. Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, while doing so, it was provided that the Revenue should supply the relied upon documents and give proper opportunity to the respondents to present their case. Surely if the documents relied upon by the Department were already supplied previously, direction of the Tribunal would be innocuous. If on the other hand, such documents were not supplied, the Department cannot escape the liability to supply such documents without running the risk of exposing its action being opposed to principle of natural justice. Further the observations of the Tribunal to give opportunity to the respondent to present their case, also would not give rise any question of law. In other appeals, the Tribunal has merely relied upon its previous order dated 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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