9911796707
TMI Blog2024 (12) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... act that section 35A(4) of the Central Excise Act 1944 which is equally applicable to Service Tax matters in view of operation of section 73(5) of the Finance Act 1994, the Commissioner (Appeals) is required to pass his/her order disposing of the appeal in writing by stating the points for determination, the decision thereon and the reasons for such decision, which is admittedly not done in respect of all issues raised before him while disposing of the appeal . The matter requires a de novo hearing by the Commissioner (Appeals) for which this appeal is required to be remanded back to him for de novo hearing and for giving his finding in accordance with section 35A (4) of the Excise Act, equally applicable to Service Tax matters, while dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te on which FIRC (Foreign Inward Remittance Certificate) has been issued, in view of the decision prevailing then in respect of SPAN INFOTECH (INDIA) PVT LTD P LTD, CESTAT Bangalore Bench [2018(12) G.S.T.L.200(Tri-LB) in which larger Bench of this Tribunal had given clear findings, for which the order of the Commissioner(Appeals) is not sustainable in both law and facts. 3. Learned Authorised Representative objects the appeal on the grounds raised by learned Counsel for the Appellant in stating that Ld. Commissioner (Appeals) had taken into consideration the ratio of the judgment passed in m portal but had placed his reliance on the judgment of Hon ble Madras High Court passed in the case of Sutham Nylocots 2014 (305) ELT 255 (Mad) (P-56) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises. Furthermore, after the decision of SPAN INFOTECH (INDIA) PVT LTD P LTD, Statute has also been necessarily amended to incorporate provision to the effect that computation of limitation period to grant refund would start from the date of receipt of foreign exchange by the exporter, apart from the fact that section 35A(4) of the Central Excise Act 1944 which is equally applicable to Service Tax matters in view of operation of section 73(5) of the Finance Act 1994, the Commissioner (Appeals) is required to pass his/her order disposing of the appeal in writing by stating the points for determination, the decision thereon and the reasons for such decision, which is admittedly not done in respect of all issues raised before him while dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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