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TMI Blog2015 (11) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue is frivolous, in the present case he remands the matter on the ground that Chartered Accountant s certificate is not acceptable to him. This clearly shows much emphasis was on only Chartered Accountant s certificate but not on law. It is high time that the authority should be aware of the provisions of law and the judicial pronouncement as well as the safeguard measures granted to the parties to the proceeding by sub-section (4) of section 128A and protest interest of justice thereby. Strangely in the present appeal, appellate authority has not at all examined whether there was eligibility of the appellant to the refund. When the adjudicating authority has transferred the refund to the consumer welfare fund, the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That provides wide scope to him to cause enquiry as may be necessary and pass order as he thinks just and proper either confirming, modifying or annulling the decision appealed. This process serve the principles of natural justice. 3. It is further submitted by Revenue that bare perusal to order of the Commissioner (Appeals) merely shows that Chartered Accountant s certificate is conclusive irrespective of the fact that law shall decide an issue. Simply by a cryptic order Revenue cannot be thrown at the threshold stating that Revenue appeal is frivolous. There was no reason for his decision recorded to make the order speaking. 4. According to learned AR that it would be relevant that the Commissioner (Appeals) should refer to the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the law but may be an aid. Therefore, the law should apply to the settled facts tested by the evidence. 8. In the result, appeal is remanded to the adjudicating authority setting aside both the orders of the authority below to examine the evidence going to the root of the matter. The authority should not delay to dispose the matter of refund since the matter is already 5 years old. It is expected that the order shall be passed by 31.12.2015. C/41755/2013 9. It is strange to read the order of the appellate Commissioner in the present case. While in the case decided as above he says that the appeal of the Revenue is frivolous, in the present case he remands the matter on the ground that Chartered Accountant s certificate is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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