9911796707
TMI Blog2009 (1) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... ieting feature as to how the Tribunal committed grave miscarriage of justice in allowing the appeal straightaway filed by the dealer-opposite party. The things were not as they have been made out by the Tribunal which has resulted in not only grave error of law but even gross miscarriage of justice. The questions raised in the revision are, therefore, decided in favour of the Department by holding that the Tribunal was not right in accepting the dealer's declared transaction as stock transfer. Appeal allowed. The common order of the Tribunal is set aside and the order of the first appellate authority is modified to the extent that it shall hear and decide the appeals itself afresh. - 1228,1274 of 2000 - - - Dated:- 30-1-2009 - PRAKAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prohibited in the States of Punjab and Rajasthan. The dealer-opposite party had opened their depots in these places and goods were transferred from Pilkhani Distillery to these places. The first appellate authority remanded the matter back for fresh consideration to the assessing authority with certain directions to examine the aforesaid claim of the dealer-opposite party in the light of the agreement and other material on the record, by the order dated January 11, 2000, in respect of these two years. On further appeals to the Tribunal, at the instance of the dealer, the Tribunal allowed the second appeals as it was of the view that the order of remand was not justified as the first appellate authority itself has recorded all the necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority to consider the matter afresh with certain directions. The Tribunal has wrongly assumed that it was found by the first appellate authority that the transaction in question is a stock transfer, which in fact is incorrect. He further submits that at the most the Tribunal should have asked the first appellate authority to decide the appeal itself instead of remanding the matter to the assessing authority. The Tribunal could not have allowed the appeal directly. Sri Bharatji Agrawal, learned senior counsel, on the other hand, supports the impugned order and submits that on the facts it is established that the transactions in question are nothing but stock transfers and the matter, if so required by the court, be remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is vitiated on this score. The learned standing counsel is right in making the submission that the scope and effect of the said agreement which is no longer in dispute between the parties has not been examined either by the first appellate authority or by the Tribunal. Sri Bharatji Agrawal, learned senior advocate, with all vehemence at his command could not dispute the above position. It is axiomatic that the Tribunal proceeded to decide the appeal by assuming non-existent facts and thus committed a serious error of law which is a case of miscarriage to justice. At this stage, the learned senior counsel for the dealer submits that the matter may be remanded to the Tribunal for fresh consideration instead of remanding the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer-opposite party. The things were not as they have been made out by the Tribunal which has resulted in not only grave error of law but even gross miscarriage of justice. The questions raised in the revision are, therefore, decided in favour of the Department by holding that the Tribunal was not right in accepting the dealer's declared transaction as stock transfer. In view of the above discussions, the common order of the Tribunal is set aside and the order of the first appellate authority is modified to the extent that it shall hear and decide the appeals itself afresh in the light of the observations made above, in accordance with law. The revisions succeed and are allowed in part, as indicated above. No order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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