remanded back cases, Service Tax

[mukesh pareek]

Dear Expert's

I wish to know that if CESTAT remanded back any case to commissioner ( Original Authority)for re-adjudication what will be time limit for commissioner to decide the matter ?

Posts / Replies

[KASTURI SETHI]

There is no time limit prescribed in remand cases. However, sometimes time limit for re-adjudication is mentioned in CESTAT's order. It is practice that the department prefers to re-adjudicate such case at the earliest.

[KASTURI SETHI]

Sh.Mukesh Pareek Ji,

With reference to your query dated 11.5.16, pl also go through the relevant extract of High Court judgement dated 15.7.15 in the caseof Lanvin Synthetics Pvt. Ltd. Vs Union of India reported in 2015 (8) TMI 387 - BOMBAY HIGH COURT The High Court Bombay quoted the Supreme Court in the case of Citedal Fine Pharmaceuticals - 1989 (7) TMI 100 - SUPREME COURT OF INDIA, where the Apex Court was pleased to hold that in the absence of any period of limitation, it is settled law that every authority should exercise the power within a reasonable period.

[mukesh pareek]

Dear Sir,

Thank you very much for your valuable comment's on this issue.

[KASTURI SETHI]

Sh.Mukesh Pareek ji,

It gives me immense pleasure when problem of querist is resolved and he responds to the reply.

[Ganeshan Kalyani]

Yes, acknowledgement for hard work is expected because it is only the remuneration the experts expects. The poet reads out his poem and if nobody responds either positive or negative, then poetry is enjoyed or not is not understood by poet. Similarly if experts reply if not acknowledged either with agreed or disagree comment, then experts are puzzled whether they have resolved the query or not. Thanks.

[KASTURI SETHI]

Sh. Ganeshan Kalyani Ji,

Wonderful reasoning and logic by you, Sir.