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TMI Blog2022 (12) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... ord?" 3. Facts in nutshell, are that revisionist is a company incorporated under the provisions of Companies Act, 1956 having its registered office at Raigad, Maharastra, having its principal place of business at Kanpur Nagar. The revisionist/assessee is a registered dealer both under the Act of 2008 and under the Central Sales Tax Act, 1956 (hereinafter called 'CST Act'). 4. The dealer is engaged in the manufacture of reaction initiators, reaction accellerators and catalyst preparation. It purchased business of catalyst from M/s. ICI India Ltd., now known as M/s. AKZO Nobel India Ltd. ("AKZO Nobel") in the year 2002 through Business Transfer Agreement. The land of manufacturing unit could not be transferred to purchaser company. The dealer entered into a Toll Conversion Agreement (TCA) dated 02.12.2022 with M/s. AKZO Nobel for processing and manufacturing of finished goods, for the raw material and capital goods purchased and supplied by revisionist. AKZO Nobel was restricted from using plant and machinery and raw material for any other purpose other than manufacturing the products for revisionist. The liability of VAT was discharged by revisionist, and the excise invoices for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the job work for the revisionist and all the documents therein. According to him, on 12.03.2020, reply was submitted along with the documents furnishing entire information. According to him, in para No.2 of the reply, the details of the information sought was given and the documents such as stock register, finished goods register, purchase register, production register, excise register of raw material and finished goods, sale book, purchase and sale bills and vouchers were placed. 7. According to learned counsel, the assessing authority in cryptic manner while deciding the third issue had taken note of the fact that explanation was furnished but it was not dealt with and assessment was made. He then submitted in the appeal filed by the assessee, specific ground was taken but the first appellate authority has also not considered the same. He then invited the attention of the Court to the grounds taken before the Tribunal wherein also the assessee had brought to the notice about the documents submitted before the assessing authority as well as the first appellate authority. According to him, Tribunal was not justified in remanding back the matter to the assessing authority when al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Apex Court for quite a long time. 12. The concept of remanding back the issue finds place in Order 41 Rule 23, 23-A and 25 of the Code of Civil Procedure, 1908 (hereinafter called as 'CPC'). Order 41 of CPC deals with appeals from original decrees. Rule 23, 23-A, 24 and 25 deal with the matter of remand by the appellate authority. The relevant rules are extracted here as under:- "23. Remand of case by Appellate Court.- Where the Court from whose decree an appeal is preferred has disposed of the suit upon a preliminary point and the decree is reversed in appeal, the Appellate Court may, if it thinks fit, by order remand the case, and may further direct what issue or issues shall be tried in the case so remanded, and shall send a copy of its judgment and order to the Court from whose decree the appeal is preferred, with directions to re-admit the suit under its original number in the register of civil suits, and proceed to determine the suit; and the evidence (if any) recorded during the original trial shall, subject to all just exceptions, be evidence during the trial after remand. 23A. Remand in other cases.- Where the Court from whose decree an appeal is preferred has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, Rule 24 restricts the power of remand in those cases where the evidence and material is on record and the appellate court is bound to decide considering the same after resettling the issues, if necessary. 15. Rule 25 envisages a situation that where the court from whose decree the appeal is preferred has omitted to frame or try any issue or to determine any question of fact which appears to the appellate court essential for determination may remand back the matter and if necessary frame issue and refer the same to the trial court. 16. The principle envisaged under Rule 23, 23A, 24 and 25 of Order 41 CPC is of great relevance and has to be considered by the all the authorities, Tribunals and courts while exercising the power of remand. 17. It has been often noticed that under the taxing statute the various authorities who have been clothed with the power of appeal, deal in a very cursory manner and without following the principles of law shift on the burden to its subordinate authorities by remanding the matter instead of deciding the same on merits. 18. This is a case which was before the Commercial Tax Tribunal which is the last fact finding court and clothed with both p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so under which Rule of Order 41 CPC and further in the absence of any finding, there was no justification on the part of the High Court to remand the case to the trial court. The High Court instead should have decided the appeals on merits. We, however, do not consider it proper to remand the case to the High Court for deciding the appeals on merits and instead examine the merits of the case in these appeals." 22. Rule 25 of Order 41 gives the power to the appellate authority to remand a matter to the trial court only when it has omitted to frame or try an issue or to determine any question of fact which appears to the appellate court essential to the right decision of the suit on merits, it may if necessary, frame issue and refer the same for trial court. 23. In the present case, the Tribunal has not recorded any finding to the effect that the assessing authority has failed to deal any issue or has not considered the same which was essential for the right decision of the suit. The Tribunal had only required the revisionist-Company to place certain documents before the assessing authority on the basis of which the assessing authority was to arrive at the finding. The documents me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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