9911796707
TMI Blog2018 (12) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... matter and rests its finding on a technical issue of maintainability. When the Tribunal was aware that it's bounden duty was to scrutinize the orders brought before it on merits and adjudicate the issue of taxibility, then, it should not have indulged itself and wasted its time on such technical matters which do not go to the root of the case at all. Both appeals are restored to the file of the Tribunal for adjudication on merits and in accordance with law - appeal allowed. - CENTRAL EXCISE APPEAL NO.222 OF 2017 WITH CENTRAL EXCISE APPEAL NO.235 OF 2017 - - - Dated:- 17-12-2018 - S.C. DHARMADHIKARI SMT.BHARATI H. DANGRE, JJ. Mr. R.A. Dada, Senior Advocate a/w Mr. Yogesh Patki i/b Mr. A.S. Ramesan for the Appellant. Mr. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay the tax. It is, therefore, not necessary that a particular legal entity alone should maintain an appeal in the event a tax burden is imposed. It is also permissible for a person who actually bears that burden to challenge the imposition, levy assessment and collection of tax. This elementary and basic principle has been completely brushed aside or the Tribunal was not aware of the same. 4. The entity before the Tribunal was a Trust and that is legally known namely a trust which is managing an education institute. It may be that during the course of the management and the affairs administration of the affairs of such institute, the liability to tax arises, but it is admitted that this burden would fall on the Trust and the fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is imparting education. The Trust/appellant before this Court claims to rely upon the Trust Deed and the fact that at the relevant time, it was imparting education through two institutes, one is Sun HiTech and the other IIMT. The Tribunal was aware of this factual background for if it was not aware it would not have in the order under challenge referred to the assessee s submissions that the Indian Institute of Management Training is owned and run by the appellant Trust. The assessee s advocate placed on record the letter written by Pune University to the Chairman of the assessee Trust where it has been permitted to open another institute. He also produced the bank account extracts of the Indian Institute of Management Training to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. 8. It is in these circumstances that once the matter was sent back by the Commissioner (Appeals) and thereafter the OrderinOriginal was passed on 14.02.2014, then, the merits of both orders are before the Tribunal. The Tribunal refrains from going into the merits of the matter and rests its finding on a technical issue of maintainability. When the Tribunal was aware that it's bounden duty was to scrutinize the orders brought before it on merits and adjudicate the issue of taxibility, then, it should not have indulged itself and wasted its time on such technical matters which do not go to the root of the case at all. The Tribunal, by doing this, is actually avoiding its obligation and duty in law. Once it has not performed its obl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
