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TMI Blog2008 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri Prakash Shah with Raju Motwani i/by PDS Legal for the Appellant. Shri P.S. Jetly with Ms. Lata Patne, for the Respondent. [Order] P.C.- 1. By this appeal what is challenged is the order passed by the tribunal dated 8-1-2007 in Appeal No.E/713-Mum of 2006. There were two questions involved in the appeal. First question was whether the assessee-appellant is entitled to the interest on the amount of refund. By the order which is impugned in the appeal, the tribunal has accepted the case of the appellant and has held that the interest is payable to the appellant. That part of the order is not under challenge before us. The second question before the tribunal was whether the appellant have discharged the burden cast upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by the tribunal by order dated 7-5-2007. So far as relevant part is concerned, the rectification order reads thus : "2. We accept the prayer for rectification and hold that para 7 is required to be read as under : 'In the light of the above discussion we hold that the assessees have not discharged the burden cast upon them to prove that the duty burden on the product has not been passed on to their buyers.'" 3. Perusal of the above order shows that the tribunal has accepted its mistake in recording that it was remanding the proceeding back at the request of the appellant. Now really speaking, if the tribunal found that it has wrongly recorded in the order that the appellant made a request for grant of an opportunity to lead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the tribunal could not have changed its order from remand to dismissal of the appeal. 4. In our opinion, the procedure adopted by the tribunal cannot be said to be in accordance with law. In our opinion, therefore, the order of the tribunal to the extent it is challenged before us cannot be sustained and the tribunal should be required to re-apply its mind to the appeal and decide it in accordance with law. In ur opinion, therefore, the following order would meet the ends of justice. 5. The order of the tribunal impugned in the appeal to the extent it is challenged is set aside. The appeal is remanded back to the tribunal for de novo consideration and decision in accordance with law to above indicated extent. 6. With these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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