Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *   CBIC issues draft rules for Customs valuation *  Top Headlines: Threshold for Benami deals, green bond investors, and more *  Govt aims 1-hour clearance for goods at all ports *  Exporters Allowed To Use RoDTEP, RoSCTL Scrips To Pay Customs Duty, Transfer Them; Rules Amended *  Millions of labourers to be affected by brick producers’ strike over hike in GST, coal rates *  Inauguration of ‘kendriya GST parisar’ *  Transporter can seek Release of Conveyance alone, not Goods under GST Act: Madras HC *  GST: Quoting of DIN Mandatory for Responding to Notice, Govt Modifies Portal *  Firms can soon file claims for GST credits of ?400 cr *  CBIC issues modalities for filing transitional credit under GST. *  Mumbai: Man creates 36 fake GST firms, arrested for input tax credit fraud of Rs 23 cr *  Report to restructure Commerce Ministry under study; idea is to set up trade promotion body: Goyal *  Firms can soon file claims for GST credits of ?400 cr *  Gambling Alert! Govt May Levy Up To 28% GST; UP, Bengal Back Move *  EPFO backs raising retirement age to ease pressure on pension funds *  India Moving Up Power Scale, Set to Become Third Largest Economy By 2030 *  Airfares Get Expensive: What Changes for Flyers From Today? *  IRCTC Latest News: Passengers to Pay More For Cancelling Confirmed Rail Tickets Soon. *  IBC prevails over Customs Act, says Supreme Court. *  As GST enters sixth year, a time for evaluation and reassessment *  There’s GST on daily essentials as Centre needs money to buy MLAs: Arvind Kejriwal *  Now, GST on cancellation of confirmed train tickets, hotel bookings *  GST kitty for top States could rise 20% in FY23, says Crisil *  French customs officials seize another cargo vessel over Russia sanctions *  TradeLens builds on Asia momentum with Pakistan Customs deal *  Hike tax on tobacco, reduce affordability & increase revenue: Civil society organizations to GST council *  Bihar: ?10 crore tax evasion on tobacco products detected in raids *  Centre failed on GST, COVID; would it be anti-national? Rajan on Infosys row *  Service Tax not Chargeable on Income Tax TDS portion paid by recipient: CESTAT grants relief to TVS *  Foreign portfolio investors make net investment of Rs 7575cr in Sep so far
Subject News *  Run-up to Budget: Monetary threshold for GST offences may rise to Rs 25 cr *   GST (Tax) E-invoice Must For Businesses With Over Rs 5 Crore Annual Turnover *   Both Central GST and excise duty can be imposed on tobacco, rules Karnataka high court *   CBIC Issues Clarification On Extended Timelines For GST Compliance *   CBIC Issues Clarification On Extended Timelines For GST Compliance *  Budget 2023- 9.6 crore gas connections *  GST: Tamil Nadu Issues Instructions for Assessment and Adjudication Proceedings *  GST: CBIC Extends Last Date for filing of ITC *  GST collection in September surpasses Rs 1.4 lakh crore for straight seventh time *  Dollar smuggling case: Customs chargesheet names M Sivasankar as key conspirator. *  Hike in GST rates fuels inflation *  Assam: CBI arrests GST commissioner in Guwahati *  GST fraud worth ?824cr by 15 insurance Cos detected *  India proposes 15% customs duties on 22 items imported from UK *  Decriminalising certain offences under GST on cards *  Surge in GST collections more due to higher inflation: India Ratings *  MNRE Notifies BCD and Hike in GST Rates as ‘Change in Law’ Events But With a Condition | Mercom India *   Solar projects awarded before customs duty change allowed cost pass-through *  Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty *   GST revenue in September likely at Rs 1.45 lakh crore *  Govt working on decriminalising certain offences under GST, lower compounding charge *  Building an institution like GST Council takes time, trashing is easy: Sitharaman *  GST collections in Sept may touch ?1.5 lakh crore *  KTR asks Centre to withdraw GST on handlooms *  After Gameskraft, More Online Gaming Startups To Receive GST Tax Claims *  Madras HC: AAR Application Filed Under VAT Does Not Survive After GST Enactment *  Threshold for criminal offences under GST law may be raised *  Bengaluru: Gaming company faces biggest GST notice of Rs 21,000 crore *  CBIC clarifies Classification of Cranes for GST, Customs Duty *  Customs seize gold hidden in bicycle in Kerala airport  

Comments

Print   |    |  Comment

PJ/Case law/2014-15/2286

Case remanded to Tribunal for speedy disposal.

Case:-  TOYOTA KIRLOSKAR MOTOR PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE

Citation:- 2011 (274) E.L.T. 321 (S.C.)

 
Issue:- Case remanded to Tribunal for speedy disposal.
 
Brief facts:-This appeal is directed against the judgment and order passed by the Division Bench of the Karnataka High Court on 7-12-2009 [2010 (256)E.L.T.216 (Kar.)] whereby the High Court after setting aside the orders passed by the Tribunal and other authorities, remitted the entire disputes to be considered by the Adjudicating Authority and then to record a finding with regard to the fact as to whether or not the incidence of duty has not been passed on to the customers by the Appellant herein for considering the refund claim of the Appellant. The aforesaid findings and the conclusions have been recorded by the Tribunal after analyzing the fact that a certificate dated 10-5-2001 issued by the Chartered Accountant was produced before the Adjudicating Authority but subsequently another certificate was produced which is dated 17-6-2002 issued by another Chartered Accountant, namely, Sh. Om Prakash, which is subsequent to the order of Adjudicating Authority. Consequently, the High Court held that since the subsequent certificate, which was pressed into service before the Tribunal, was admittedly not available before the Adjudicating Authority and, therefore, the matter has to be remitted back for fresh and de novo consideration. It is not disputed that the said particular piece of evidence was not before the Adjudicating Authority and was placed for the first time before the Tribunal.
 
Appellant’s contentions:-Counsel appearing for the Appellant, however, submits that the aforesaid report dated 17-6-2002 is a cost analysis certificate which analyzes the earlier certificate dated 10-5-2001 and, therefore, it could not have been said that fresh evidence is being led by the Appellant. Counsel appearing for the Appellant further submits that one model, namely, Family Saloon Model, manufactured by the Appellant is covered by the aforesaid cost analysis certificate and therefore, if at all there is a case of remand, such remand should have been restricted to the other models manufactured by the Appellant except for Family Saloon Model which dispute is settled by the report of the Chartered Accountant dated 17-6-2002 giving analysis of the earlier certificate.
 
Respondent’s contentions:- Counsel appearing for the respondent, however, submits that the findings recorded by the High Court are justified. He, however, states that he has no objection if the matter is reconsidered by the Tribunal itself instead of remitting back the matter to the Adjudicating Authority for fresh consideration, which may be time-consuming, also according to the counsel appearing for the Appellant.
 
Reasoning of judgment:- Hon’able court have carefully considered the submissions of the counsels appearing for the parties. In their considered opinion, fresh evidence was taken notice of by the Tribunal in the manner of production of the certificate dated 17-6-2002 issued by the Chartered Accountant. The effect and implication of the contents thereof are required to be examined in the light of any other evidence that may be available on record or could be made available. The parties are also required to be given opportunity to adduce such other materials which may be produced by either of the parties in respect of the disputes between them so as to enable the Tribunal to come to an appropriate finding on all the issues and in respect of all the models. In that view of the matter, they see no reason to interfere with the findings recorded by the High Court but instead of remitting back the matter to the Adjudicating Authority, they direct and partly allow this appeal by directing that the matter shall now be remitted to the Tribunal for fresh and de novo adjudication of the entire disputes between the parties relating to all the models manufactured by the Appellant. While doing so, they set aside the earlier order of the Tribunal and request the Tribunal to consider the entire evidence on record, which is already available and which may be produced by any of the parties, for which an opportunity shall be granted to both the parties to produce additional evidence, if any.
In terms of the aforesaid order, they partly allow this appeal to the extent indicated above and remit back the matter to the Tribunal for fresh adjudication in accordance with law and in terms of the order passed by the High Court. They also request the Tribunal to dispose of the appeal as expeditiously as possible, preferably within a period of six months from the date of receipt of the records.
 
Decision:-Appeal partly allowed.
 
Comment:- The gist of the case is that as fresh evidence was placed by the assessee, High Court remanded the matter to the adjudicating authority to decide the issue according to all the evidences produced. However, Supreme Court opined that instead of remanding the matter to the adjudicating authority, it is better to remand the case to the Tribunal so that the case is effectively and speedily disposed.
 
{Prepared by: Monika Tak}

Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com