2018 (9) TMI 1362

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..... lant Shri Vineet Sinha, Advocate for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) revenue has filed present appeal. We have heard learned A.R. Shri Pawan Kumar Singh appearing for revenue and learned Advocate Shri Vineet Sinha appearing for respondent. 2. As per facts on record, the appellant is a manufacturer exporter of Motorcycles .....

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..... ssessee cannot be held to be adjustable. Accordingly, he set aside the order of Original Adjudicating Authority and directed the revenue to pass a speaking order after considering the submissions of the assessee and following the Principles of Natural Justice. The said order of Commissioner (Appeals) is impugned before the Tribunal. 4. We find that there is no dispute on the factual position that .....

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..... n'ble High Court passed strictures against the Revenue and imposed cost of Rs. 5,000/- by observing that it was unfortunate that the revenue invokes such excuses for refund of legitimate dues to them. Said decision covers the disputed issue in the present case also and as such, we find no reason to allow the revenue's appeal. The same is accordingly rejected. (Pronounced in Court)
Case laws, .....

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