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TMI Blog2022 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Commissioner, has set aside the order of the Tribunal as to whether it is prospective or retrospective in nature and restored the matter to the file of the assessing authority to examine this aspect keeping open the rights and contentions of the parties. The matter is restored to the file of the assessing authority for examining the matter - revision petition is allowed in part. - S.T.R.P.No.14/2021 - - - Dated:- 10-12-2021 - HON BLE MRS. JUSTICE S. SUJATHA AND HON BLE MR. JUSTICE S. VISHWAJITH SHETTY Petitioner (By Sri R.V. Prasad, Senior Counsel for Sri Surendra Thumbuchetty, Adv.) Respondents (By Sri Jeevan J. Neeralagi, AGA) ORDER S.Sujatha J., 1. Learned Additional Government Advocate accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be taxed under the residuary provision when Sl. No.4 of the Notification dated 30.04.2005 which provided for the concessional rate of tax of 5% specifically referred to vegetable fats boiled, oxidized etc., and a mixture of fats with other substances under Tariff item 1518.00.40 of Heading 1518 of the First Schedule appended to the CET Act? 2) Whether on the facts and in the circumstances of the appellant's case, was the Appellate Tribunal justified in law in holding against the petitioner without taking cognizance of the judgment rendered by this Hon'ble Court in the case of the petitioner in STA.No.118/2013 and connected matters vide order dated 17.02.2016 wherein this Hon'ble Court on a similar set of facts were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2010 and having arrived at a conclusion that the issue requires examination by the prescribed authority/assessing authority, in as much as the applicability of the clarification whether it is prospective or retrospective in nature, has remanded the matter to the assessing authority. Hence, applying the same, the matter requires to be remanded to the assessing authority by setting aside the order of the Tribunal. 5. Learned Additional Government Advocate is not in a position to dispute the same. 6. We have carefully considered the submissions of the learned for the parties and perused the material on record. 7. It is discernable that in identical circumstances in the assessee's own case in STA No.118/2013 and allied matters r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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