2010 (5) TMI 475

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..... n and passed order to adjourn the matters to 13-9-2010 to get COD clearance, Shri Anil Kumar Goel appearing for the appellant submits that this Bank is not a public sector for which no COD clearance is required. He clarifies that there is no shareholding by the Government of India to call this bank as public sector. Taking the averment of the authorised representative, both appeals are taken toget .....

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..... d. DR supports the order of the authorities below. 4. Heard the ld. DR and also examined the records. He agreed that no one shall be called upon to pay any amount which is not due to the State and as that is not required by law to be paid. Similarly, what that is due to the State cannot be sacrificed. When the excess amount paid becomes refundable to the assessee, there is no bar to adjust the sa .....

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..... ling with such a situation may be looked into. 5. It may be stated that procedural law should not dominate or over power substantive rights and substantial justice. Hon'ble Supreme Court in the case of Shaikh Salim Haji Abdul Khayumsab v. Kumar AIR 2006 SC 396 held in paras 13, 14, 15 & 16 as under :- "13. The processual law so dominates in certain systems as to overpower substantive rights and .....

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..... ordinarily be construed as mandatory, the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. [See Shreenath v. Rajesh AIR 1998 SC 1827]. 15. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. Procedural prescriptions are the handmaid and not the m .....

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..... n, that should not act as master to deprive the deserved, who may be considered for grant of appropriate adjustment of the excess tax paid. The Adjudicating authority shall workout the modality as permissible under law to settle the dispute at its level in both cases. 7. Consequently, both appeals are remanded to the ld. Adjudicating authority disposing both the appeals and stay applications.
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