9911796707
TMI Blog2012 (11) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... as it binds the assessee. - Alternatively, it is submitted that conduct of the assessee also does not behold acceptance as such material is sought to be placed more than three years after the event, that it was sought to be placed for the first time only before the Tribunal though proceeding was before the adjudicating authority and the appellate authority for more than three years etc. Tribunal has such power and jurisdiction and even assuming that it could have itself admitted the additional evidence and could have disposed of the appeal, but if the Tribunal thought it was proper for the adjudicating authority to examine the material, it is an order reserving full freedom for the adjudicating authority and therefore we are of the opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Settlement Commission. 5. However, it appears that the Settlement Commission did not find application of the assessee, a fit matter for settlement before the Commission and therefore had rejected the application. 6. It is thereafter the adjudicating authority had issued show cause notice and passed order-in-original using the admission made by the assessee before the Tribunal relating to the illegal removal of the dutiable goods resulting in evasion of duty to the extent of ₹ 52,17,560/-. 7. In the appeal of the assessee before the Tribunal, the assessee sought to produce some material to indicate that the removal for the period from April 2007 to August 2007 was not a clandestine removal, but only after payment of duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced for the first time only before the Tribunal though proceeding was before the adjudicating authority and the appellate authority for more than three years etc. 10. The Tribunal has not opined either on the quality of the material sought to be placed by the assessee before the Tribunal by way of additional evidence or that it should necessarily be admitted and examined etc., but having regard to the nature of the claim and material sought to be placed, thought it proper that it should be examined by the adjudicating authority rather than the Tribunal and therefore has set aside the order-in-original and remanded the matter to the adjudicating authority to examine the material sought to be placed by the assessee in the form of additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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