9911796707
TMI BlogWhere all the factual facts are available on the records, the Tribunal couldn’t remand back the caseX X X X Extracts X X X X X X X X Extracts X X X X ..... Where all the factual facts are available on the records, the Tribunal couldn’t remand back the case - By: - Bimal jain - Central Excise - Dated:- 22-12-2014 - - Dear Professional Colleague, Where all the factual facts are available on the records, the Tribunal couldn t remand back the case We are sharing with you an important judgment of the Hon ble High Court, Bombay, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L'Oreal India (Pvt.) Ltd. Vs. Union of India [(2013 (10) TMI 55 - BOMBAY HIGH COURT ] on following issue: Issue: Whether the Tribunal could remand back the case even though all factual facts are available on the records? Facts and background: L'Oreal India (Pvt.) Ltd. ( the Petitioner ) was engaged in the manufacture of cosmetic products classified into two ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegories, namely Technical products cleared to Salon/ Beauty Parlour ( Technical products ) and Retail sale products meant for sale to consumers ( Retail sale products ). The Petitioner was valuing both the products under Section 4A of the Central Excise Act, 1944 ( the Excise Act ), but, the Department argued that Technical products were to be valued as per Section 4 of the Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t . The Adjudicating Authority after considering the reply of the Petitioner dropped the proceedings and held that both the products were to be valued under Section 4A of the Excise Act . Being aggrieved, the Department preferred an appeal before the Hon ble CESTAT. The Hon ble CESTAT set aside the Order of the Adjudicating Authority and directed the Adjudicating Authority to pass fresh orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on merits regarding valuation of the Technical products and also after considering the issue of limitation. Being aggrieved, the Petitioner filed a Writ petition before the Hon ble High Court of Bombay arguing that since the matter was heard on merits before the Hon ble Tribunal, the Tribunal should have decided the appeal and not remanded the matter back. Held: The Hon ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Bombay relying upon the finding of the Apex Court in the case of M.G. Shahani and Co. (Delhi) Ltd. Vs. Collector of C. Excise [1994 (8) TMI 34 - SUPREME COURT OF INDIA] and after observing that the Tribunal had not remanded the matter seeking any additional facts, held as under: If, on materials on record, the Tribunal can analyse evidence and arrive at a factual conclusion, the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal ought not to remand the matter and instead hear the matter and pass order on merits; Though dispute related to valuation of Technical products and the Adjudicating Authority held that both products are liable to be assessed under Section 4A of the Excise Act , the Tribunal should have decided appeal with reference to valuation of Technical products; It was not proper to set aside A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication Order and remand the case for fresh adjudication. Hence, the Hon ble High Court allowed the Writ petition and the matter was sent back to the Tribunal for disposal on merits. Hope the information will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us. Thanks and Best Regards, Bimal Jain FCA, FCS, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LLB, B.Com (Hons) Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase - I, Delhi 110091, India Desktel: +91-11-22757595/ 42427056 Mobile: +91 9810604563 Email: [email protected] Web: www.a2ztaxcorp.com Disclaimer: The contents of this document are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this newsletter in the respective scenarios. While due care has been taken in preparing this document, the existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
