9911796707
TMI Blog2023 (10) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... e these issues are examined and decided by the tribunal, the other issues if they arise, can be gone into, in regard to which all contentions of the parties would be required to be kept expressly open - the impugned order set aside - appeal disposed off. - G. S. KULKARNI JITENDRA S. JAIN, JJ. For the Appellant : Mr. V. Sridharan, Senior Advocate i/b. Mr. Shanmuga Dev and Mr. Jay Chheda. For the Respondent : Mr. Advait Sethna with Ms. Niyanta Trivedi and Mr. Ranjan Majumdar i/ b. Ms. Sangeeta Yadav. P.C.: 1. This appeal under Section 35G of the Central Excise Act 1944 read with Section 83 of the Finance Act, 1994 is filed by the appellant assailing the order dated 09 September, 2022 passed by the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India ? b. Whether in the facts and circumstances of the present case, the CESTAT order of remand is contrary to the well settled principles governing when an order of remand can be passed by an Appellate Tribunal? c. Whether in the facts of the present case the order of remand passed by CESTAT is vitiated since the order was passed in a perfunctory manner? 4. The contention as urged on behalf of the appellant/assessee was to the effect that the allegation of the department in the show cause notice in question that the exemption provided under Notification No. 3/1994 related to premium collected on insurance of export of goods from India and therefore, the inland transportation from a place within India to the port of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tribunal in that regard are required to be noted which read thus:- 6. From the above, it is seen that the demand for 2006-11 has been dropped solely on the premise that CERA appeared to have accepted the stand of the service tax authorities that appropriate taxes had been discharged. CERA is the field arm of the Comptroller and Auditor General (CAG) entrusted with responsibilities in accordance with the Constitution. The correspondence between the revenue administration and the audit arm constitutes inter-departmental interface on objections raised by the latter with a hierarchy of consequences upon non-acceptance. Most often, the issue of show cause notice in furtherance of objections is sufficient satisfaction as far as the audit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is discriminatory and not consistent with the equal treatment required of tax laws. 6. It is on such backdrop, we have heard learned counsel for the parties. We are of the opinion that the issues in regard to which the questions of law have been posed for our consideration in the present proceedings and which had arisen, are not the issues which were examined by the CESTAT. We are thus of the opinion that in the facts and circumstances of the case, it would be appropriate that the proceedings instead of being remanded to the adjudicating officer, as done by the tribunal ought to be remanded to the CESTAT, so as to consider these issues on which the questions of law have been posed for our consideration. We are also of the opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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