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TMI Blog2023 (9) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... cium octet were mentioned however while issuing show cause notice for provisional assessment the commodities has wrongly been mentioned but the assessing authority has not discussed anything about the fact that at the time of survey stock of some specific chemical was not found though the same has been mentioned in the stock register. Further the assessing authority observed that no adverse inference should be drawn against the revisionist. The assessing authority has neither assigned any reason nor any finding has been recorded for not drawing any adverse inference against the revisionist. The first appellate authority has observed that at the time of survey dated 3.5.2015 stock of calcium octet was not found but same was available in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.12.2021 passed by Commercial Tax Tribunal in Second Appeal No. 47 of 2021 (A.Y. 2015-16). 3. At present learned counsel for the revisionist presses only question of law no. (A) which is quoted hereunder:- (A) Whether the Tribunal was legally justified in remanding the case on the issue which had already attains finality after the order of the first appellate authority passed in appeal filed against the provisional assessment order? 4. Learned counsel for the revisionist has submitted that the revisionist is a proprietorship firm involved in the manufacture and sale of chemicals. On 13.5.2015 a survey was conducted at the business premisses of the revisionist in which certain irregularities were found on the basis of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the fact that wrong description of chemical were noted at the time of survey thus no assessment was made against the revisionist in the provisional assessment, the Tribunal ought not to have remanded the matter. He prays that remand order be set aside. 5. Per contra, learned A.C.S.C. appeared for the opposite party has submitted that arguments raised by learned counsel for the revisionist is not correct. He submitted that while framing the provisional assessment, the first appellate authority without any material on record and without any discussion, had accepted the version of the revisionist. He further submitted that once the final assessment order has been passed, the order of provisional assessment emerges in the regular ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny finding has been recorded for not drawing any adverse inference against the revisionist. Once it is admitted that at the time of survey chemical was not found though the same has been mentioned in the stock register, the assessing authority was duty bound to record its finding before recording that no adverse inference should be drawn against the revisionist. 9. Against the provisional assessment order, first appeal was preferred by the revisionist and the first appellate authority while passing the order recorded a finding, relevant part of which, is extracted below :- 10. On perusal of the aforesaid findings, it transpires that the first appellate authority has observed that at the time of survey dated 3.5.2015 stock o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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