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TMI Blog2010 (3) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to consider everything that is stated in the order of the Adjudicating Authority. An appellate authority is required to only decide issues raised before it not only by way of the memorandum but those that may be urged at the time of hearing – assessee is not liable to pay u/s 11D - 695 of 2009 - - - Dated:- 3-3-2010 - D.A. Mehta and H.N. Devani, JJ. Shri Darshan M. Parikh, for the Appellant. None, for the Respondent. [Judgment per : D.A. Mehta, J. (Oral]. - Appellant-revenue has proposed following three questions said to arise out of order dated 11-12-2008 made by Customs, Excise Service Tax Appellate Tribunal (Tribunal) : (a) Whether the CESTAT was correct in law in not upholding the demand by the Revenue from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in the impugned order were wrongly relied upon by the Tribunal in the present case because in subsequent orders made by the Delhi Bench and Chennai Bench of the Tribunal a different view, i.e. a view in favour of the department, had been adopted. Learned advocate, therefore, contended that the proposed questions he formulated as substantial questions of law, after admitting the appeal. 2. Section 11D of the Act requires that every person, who is liable to pay duty under the Act or the Rules made thereunder, and has collected any amount in excess of the duty assessed or determined, from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the Central Government. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a case where the order of Tribunal is challenged by specifically raising a question as to the order suffering from vice of perversity, urging the same at the time of hearing and establishing perversity by cogent evidence in support, in light of well settled parameters in law as to perversity. The Order-in-Original in fact stands merged in the order of Tribunal and the High Court is only required to consider whether the order of Tribunal gives rise to a substantial question of law. 5. Even on facts of the present case when the order of Tribunal is read as a whole it is clear that the stand adopted by Revenue has not found favour and Tribunal has not accepted that the amount collected by respondent-assessee was duty of excise which was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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