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2019 (7) TMI 651

see being final orders No.A/8537385374/ 17/EB dated 20th September 2016 and No.A/8674186742/ 17/EB dated 21st March 2017, which according to the petitioner is on identical facts - HELD THAT:- The Tribunal in the impugned order seems to do away with its obligation to be bound by the decisions of its coordinate Benches by observing that “the issue of revenue neutrality is to be decided on the basis of facts of each case and the judgments cited by the appellant cannot be made applicable automatically”. Once the litigant before the Tribunal placed reliance upon the decision of the a coordinate Bench of the Tribunal, then a speaking order would require the Tribunal to consider those decisions and state how and why the aforesaid decis .....

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respect of the same petitioner-assessee being final orders No.A/8537385374/ 17/EB dated 20th September 2016 and No.A/8674186742/ 17/EB dated 21st March 2017, which according to the petitioner is on identical facts. This even after recording the same, without in any manner dealing with it even remotely. It is submitted the Tribunal had in petitioner's own case by orders dated 20th September 2016 (supra) and 21st March 2017 (supra) had held that extended period of limitation could not be invoked on account of revenue neutrality. This after holding in its earlier orders in case of the petitioner that where duty is payable by one unit and credit is taken by other unit belonging to the same entity, the shortfall in payment of duty would be r .....

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alternate remedy being available, is a self-imposed bar. Therefore, where the actions of quasi-judicial authority are in breach of natural justice such is an order without reasons, i.e., without considering the submission of the party, then we would exercise our writ jurisdiction under Article 226 of the Constitution of India. In fact, the Supreme Court in Rajkumar Shivhare (supra) has specifically recorded the above exception. Moreover, in cases involving breach of natural justice per se not requiring application of any of the statutory provisions, would not warrant dismissing the petition on grounds of alternate remedy. Further, if the impugned order is contrary to well settled principles of law, then we may suo moto exercise our supervis .....

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