9911796707
TMI Blog2010 (3) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... s stand merged in the order of appellate authority. Plea that Tribunal required to go through show cause notice and the order of adjudicating authority, is a fallacious proposition. Held that - High Court cannot be converted into a fact finding body at the stage of tax appeal wherein the High Court is only required to consider whether a substantial question of law arises from the order of Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Omega Pharmaceuticals [2006 (196) E.L.T. 332 (Tri. - Mumbai)] and M/s. Oshin Laboratories P. Ltd. where the assessees were availing benefit of Notification No. 9/2002, 8/2003 and 175/86? (iii) Whether the CESTAT has correctly interpreted the decision rendered in the case of Nebulae Health Care Ltd. [2007 (209) E.L.T. 125 (Tri. - Chennai)], wherein the issue was with regard to availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority. 3. A plain reading of the impugned order of Tribunal indicates, in the first instance that, the appeal, which was filed by respondent assessee before Tribunal, was heard and decided ex-parte in absence of any appearance on behalf of the assessee. However, the appellant herein, Central Excise Department, was duly represented. The impugned order of Tribunal does not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is nothing on record to even indicate that the different notifications were even placed on record of the Tribunal. 6. Furthermore, at the cost of repetition, it is required to be noted that the orders of the subordinate authorities or the appellate authority stand merged in the order made by the Tribunal, and correspondingly in the proceedings before the Tribunal, the orders of subordinate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t correctly recorded the remedy of the aggrieved party lies in seeking rectification of apparent mistake by moving the Tribunal with an appropriate application in accordance with law. High Court cannot be converted into a fact finding body at the stage of tax appeal wherein the High Court is only required to consider whether a substantial question of law arises from the order of the Tribunal. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
