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TMI Blog2010 (3) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is not leviable. Held that- the assessee within its net if the circumstances mentioned therein are found to exist. The order-in-original had brought the assessee-respondent herein within the net of Section 11AC. Necessary to set aside impugned order and restore appeal to file of tribunal with directions to decide all contentions. - 71 of 2007 - - - Dated:- 3-3-2010 - V.C. Daga and K.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the judgment of the Apex Court in the case of Union of India v. Dharamendra Textile Processors - 2008 (231) E.L.T. 3 (S.C.) followed by another judgment in the case of Union of India v. Rajasthan Spinning Weaving Mills - 2009 (238) E.L.T. 3 (S.C.). He, thus, submits that the impugned order is liable to be quashed and set aside and the question of law is required to be answered in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not deal with other contentions, either before this Court or by moving an application for rectification. He, thus, submits that in view of the changed legal scenario, it would be in the interest of justice to remand this matter to the Tribunal with directions to consider and record findings on all other challenges which were set up against the order-in-original in memo of appeal. 6. Having heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder without examining the merits and demerits thereof and restore appeal to the file of the Tribunal with further directions to re-hear the matter and decide all the contentions raised by the respondent/appellant in the memo of appeal by a reasoned order following principles of natural justice. Order accordingly. All contentions on merits are kept open. The Tribunal is expected to decide the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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