TMI Blog2019 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... o gainsaying that the Rules exist for furthering the provisions of the statute in the interests of delivery of justice and that the purpose for which the Tribunal was established is not in vain. The original authority is directed to dispose off the matter after considering the facts - appeal allowed by way of remand. - APPEAL NOS: E/568 & 1465/2010 - A/85519-85520/2019 - Dated:- 19-3-2019 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Ms Mansi Patil, Advocate for appellant Shri Anil Choudhary, Deputy Commissioner (AR) and Shri Sanjay Hasija, Superintendent (AR) for respondent ORDER Per: C J Mathew These appeals arise from dispute in valuation of physician samples cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Learned Counsel was vehemently opposed by the Learned Authorised Representative, it would appear that a substantial question of fact, on which the entire outcome hinged, would have made a difference to the proceedings had it been placed before the original and first appellate authorities at the appropriate time. 4. Learned Counsel for the appellant admits that these facts were not made known then as they had proceeded on the assumption that the default provision of valuation, in accordance with section 4 of Central Excise Act, 1944, would apply where the retail selling price based assessment under section 4A of Central Excise Act, 1944 was not applicable. It is her contention that the terms of the contract between the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o facts. 7. We are in full agreement with the contention of Learned Authorised Representative. The Tribunal does not entertain fresh facts in determining a dispute. There is no gainsaying that the Rules exist for furthering the provisions of the statute in the interests of delivery of justice and that the purpose for which the Tribunal was established is not in vain. At the root of tax levies in the country is Article 265 of the Constitution which guarantees that duties can be collected only to the extent authorized by law. If the outcome of a dispute can turn on facts which would render such levy to be beyond that intended by law, rules of engagement should not be resorted to for sanctifying the collection of a tax that was not so inten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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