9911796707
TMI Blog2019 (12) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... the issues could be decided afresh by the Appellate Authority - HELD THAT:- There is considerable force in the contention raised by the learned counsel for the petitioner/Assessee. Therefore, the matter ought to have been remanded for passing denovo order by the First Appellate Authority. The matter stands restored to the concerned first appellate authority. Since, the proceedings were stayed by way of interim order of this Court and pendency of the writ petition for a long period i.e, from the year 2002, the First Appellate Authority is requested to pass orders denovo, within a period of six months from today - petition allowed. - W.P.No.15659 of 2002 - - - Dated:- 12-11-2019 - THE HON'BLE DR. JUSTICE VINEET KOTHARI AND T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Office. A perusal of the records revealed that the Appellate Assistant Commissioner did not examine the records of movement from Madras to Pondicherry subsequent to the import. Based on the Form XXA which were recovered at the time of inspection which did not bore the same of the checkpost the state contended that the transactions were not genuine. We find that the Appellate Assistant Commissioner erred by filing to scrutinize the connected records. Accordingly as aforesaid in the earlier STAs we set aside the orders of the Appellate Assistant Commissioner and remand this portion of turnover for a detailed scrutiny. With this direction turnover of ₹ 55,13,000/- is remanded back to the assessing authority for fresh disposal bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly remand the State appeal and partly allow the State appeal. 2. The only contention raised on behalf of the petitioner/Assessee is that the Tribunal erred in partly allowing the Appeal and partly remanding back to the First Appellate Authority instead of completely remanding the case back for holding fresh enquiry so that the issues could be decided afresh by the Appellate Authority. 3. The learned counsel for the Revenue however supported the impugned order. 4. Having heard the learned counsel for the parties we are of the opinion that there is considerable force in the contention raised by the learned counsel for the petitioner/Assessee. Therefore, the matter ought to have been remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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