Validity of order of High Court remanding back the Matter to the ...

Central Excise

April 29, 2024

Validity of order of High Court remanding back the Matter to the Tribunal for re-consideration - Failure of the Department to follow the instructions given by the CESTAT - Doctrine of Merger - The High Court, in its judgment, refutes the appellant's claim of non-furnishing of a letter dated 20.01.2001, stating that the letter originated from the appellant itself and was not relied upon by the authority to draw adverse inferences. Therefore, the failure to provide it does not prejudice the appellant's case. The Court also acknowledges the lack of legal validity in the order of review passed on 08.03.2010 but refrains from setting aside the impugned order. Instead, it remands the matter back to the tribunal for fresh adjudication, allowing both parties to present their arguments. The appeals are disposed of with no costs imposed.

View Source

← Previous Next →

Validity of order of High Court remanding back the Matter to the ...

Central Excise

April 29, 2024

You may also like:

Penalty u/s 271AAB(1)(c) - reasonable cause for the said failure - in the absence of any independent reasoning by the learned Tribunal with regard to the merits of the...

Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-Resident Indian - The AO assessed the property below its market value, leading to an addition of...

Remand of the matter - the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to retain the matter till the outcome of the pending...

Tribunal not deciding the matter itself and remanding it to the Assessing Officer - it is noticed that the approach of the Tribunal is to abdicate its duty of deciding...

Validity of order of the tribunal - The matter was heard by the Member (Judicial) of the Tribunal, however, the decision has been delivered by the Member (Technical) of...

Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had...

Commercial Training or Coaching Service - applicant had sold prospectus and admission forms for consideration and had not paid service tax on such consideration - Matter...

Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed...

TP Adjustment - determination of appropriate method - Matter remanded back to ITAT - We do not expect a further open remand by the learned Tribunal on the said issue any...

Rejection of central sale made by the assessee - once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no...

Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time -...

Contrary decision passed by A.O. against remand back order of Tribunal - Decision of the tribunal is binding on the Assessing Officer and he cannot pick up a word or...

It was the duty of the tribunal as a last fact finding authority to have considered the backdrop in which the refund claim was made - The failure of the Tribunal to...

Scope of Rectification u/s 254 - Power of ITAT - valuation of a bundle of sports rights purchased by the petitioner - Despite detailed expert opinions and submissions by...

Quick Updates: