9911796707
TMI Blog2008 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with Ms. Lata Patne, for the Respondent. [Order] P.C.- 1. By this appeal what is challenged is the order passed by the tribunal dated 8-1-2007 in Appeal No.E/713-Mum of 2006. There were two questions involved in the appeal. First question was whether the assessee-appellant is entitled to the interest on the amount of refund. By the order which is impugned in the appeal, the tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prayer and remand the issue as to whether the duty burden on the product has been passed on to the assessee's buyers or not, to the adjudicating authority for fresh decision after extending a reasonable opportunity to the appellants of being heard in their defence and producing such evidence as they deem necessary to substantiate their case." 2. Perusal of the above para shows that the tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 'In the light of the above discussion we hold that the assessees have not discharged the burden cast upon them to prove that the duty burden on the product has not been passed on to their buyers.'" 3. Perusal of the above order shows that the tribunal has accepted its mistake in recording that it was remanding the proceeding back at the request of the appellant. Now really speaking, if the tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was remand of the proceedings, then before changing that order, the tribunal was obliged to give reasons. No reasons have been recorded. We also think it necessary to record here that remand of the matter merely because one of the party makes a request will not be proper exercise of the judicial powers. Whether the matter needs to be remanded or not is a matter of judicial decision to be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and decide it in accordance with law. In ur opinion, therefore, the following order would meet the ends of justice. 5. The order of the tribunal impugned in the appeal to the extent it is challenged is set aside. The appeal is remanded back to the tribunal for de novo consideration and decision in accordance with law to above indicated extent. 6. With these observations, the appeal is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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