TMI Blog2018 (10) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority for fresh consideration. In fact, Section 35C of the Act, while dealing with the orders of the Tribunal does provide that it may if it thinks fit, refer the case back to the authority which passed the order in appeal. However, the word “may if it thinks fit”, is not an arbitrary or subjective satisfaction of the Tribunal but a satisfaction reached through the filter of reasons in the context of the grievance of the parties before it - In the impugned order, we find that the Tribunal has concluded that the order of the Commissioner in appeal is, incapable of understanding without itself referring to the dispute and any part of the finding of the order which are impossible to understand. Therefore, although the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th on merits and limitation. By an order dated 7th June, 2013, the Commissioner held that show cause noticecumdemand, is barred by limitation. Thus, he had no occasion to deal with the submission on merits. 6 Being aggrieved by the above order dated 7th June, 2013, of the Commissioner, the Revenue filed an appeal to the Tribunal. The Tribunal by the impugned order dated 2nd November, 2017, allowed the Revenue's appeal, by way of remand to the Commissioner for fresh adjudication. The impugned order dated 2nd November, 2017 holds the order dated 7th June, 2017 of the Commissioner, does not provide any 'head or tail' and passed without considering the issue at hand. This to conclude that the order of the Commissioner cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king it difficult to challenge. It cannot be disputed that in the facts of a particular case, the Tribunal may refer/ restore the case to the adjudicating authority for fresh consideration. In fact, Section 35C of the Act, while dealing with the orders of the Tribunal does provide that it may if it thinks fit, refer the case back to the authority which passed the order in appeal. However, the word may if it thinks fit , is not an arbitrary or subjective satisfaction of the Tribunal but a satisfaction reached through the filter of reasons in the context of the grievance of the parties before it. In the impugned order, we find that the Tribunal has concluded that the order of the Commissioner in appeal is, incapable of understanding wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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