PNB fraud due to failure of internal control, says RBI.:      Celeb jeweller Nirav Modi named in PNB’s $1.77-b fraud. Bank suspends 10 officers, lodges complaint with CBI; more banks may be hit. :      Bombay High Court in a hearing on 6th Feb, 2018 says GST regime is not user friendly. :      GST Network Chairman Ajay Bhushan return simplification panel to meet industry this week to simplify the return filing process.:    Finance Secretary Hasmukh Adhia said the Government stares at a Rs 50,000 crore GST revenue shortfall in the current fiscal. :    E-Way Bill which was to be rolled-out on 1st Feb is deferred to month-end due to technical glitches.:      TN raked in 22% more GST at Rs 23,318 crore between Jul-Dec 2017, against Rs 19,018 crore under VAT in the corresponding period the previous year. :      MoS,Corp Affairs PP Chaudhary says in Rajya Sabha that Govt has detected GST evasion of Rs 5.70 Crores in 16 cases during Jul-Nov 2017 - 6th Feb 2018. :      FM, Arun Jaitley says that States are not in favour of bringing the petroleum products under GST. :      The Finance Secretary, Hasmukh Adhia says out of 7 lakh tax payers who opted for composition scheme 5 lakhs had a turnover less than Rs 5 lakhs pa, though the exemption limit is upto Rs 20 lakhs. :     

CESTAT Chennai : TIL Ltd. Versus Commissioner of Central Excise, Puducherry : 13th March, 2017

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI

Appeal No. E/654/2007
[Arising out of Order-in-Appeal No.34/2004(P) dt. 18.03.2004 passed by the Commissioner of Central Excise (Appeals), Chennai]

TIL Ltd.
Appellant

Versus

Commissioner of Central Excise, Puducherry
Respondent

Appearance:
Shri Raghavan Ramabhadran, Advocate For the Appellant
Shri K.P. Muralidharan, AC (AR) For the Respondent

CORAM :
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member

Date of Hearing / decision :13.03.2017


FINAL ORDER No.40486/2017

Per: D.N. Panda

Prima facie, the order of the learned Commissioner (Appeals) does not state what is the controversy in this appeal. Ld. appellate authority has simply extracted some portion of the OIO and dismissed the appeal of the assessee. Law does not sanction such order for the legal infirmity it suffers.


2. To obviate above difficulty, to make the order reasoned and speaking, Appellate authority is directed to determine the issues explaining the controversy between the parties. Once the point for decision is determined, reason of decision shall be recorded thereto testing evidence. Accordingly we send the matter back to appellate authority to hear the appellant afresh and recording pleadings as well as evidence, shall pass a reasoned and speaking order.


(Dictated and pronounced in open court)


(Madhu Mohan Damodhar)                 (D.N. Panda)
Technical Member                     Judicial Member


gs

Additional Info

  • Date Range: Monday, 13 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Central Excise
  • Petitioner/Appellant: TIL Ltd. Versus Commissioner of Central Excise, Puducherry
  • Respondent: TIL Ltd. Versus Commissioner of Central Excise, Puducherry
  • Appl no. or Appl year: Appeal No. E/654/2007
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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