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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tribunal grants M/s. ITI Ltd. opportunity to present evidence for deductions on octroi and insurance charges.</h1> The Appellate Tribunal CEGAT, Bangalore allowed M/s. ITI Ltd. to produce evidence for deductions on octroi and insurance charges. The matter was remanded ... Remand for fresh consideration - Opportunity to produce evidence - Admission of documents for allowing deductions - Decision afresh by original authority in accordance with lawRemand for fresh consideration - Opportunity to produce evidence - Remand to the Assistant Commissioner to decide the matter afresh and to provide the appellant an opportunity to produce evidence in support of deductions claimed. - HELD THAT: - The Appellate Tribunal noted that the Collector (Appeals) had allowed the appellant an opportunity to produce invoice-wise evidence of octroi, insurance and for adoption of Bombay prices within three months, but the appellant failed to produce the documents before the Assistant Commissioner within that period. Having considered the request by the appellant to be afforded another chance to produce the relevant evidence, and having heard the Revenue, the Tribunal exercised its power to remit the matter to the jurisdiction of the Assistant Commissioner. The Tribunal directed that the Assistant Commissioner shall decide the issue afresh and pass an appropriate order in accordance with law after providing the appellant an opportunity to place the evidence on record. [Paras 2, 3]The appeal is disposed of by remitting the matter to the Assistant Commissioner with directions to decide afresh after affording the appellant an opportunity to produce the requisite evidence.Final Conclusion: Appeal disposed by remand: matter sent back to the Assistant Commissioner for fresh adjudication after giving the appellant an opportunity to produce supporting evidence, and for passing an appropriate order in accordance with law. The Appellate Tribunal CEGAT, Bangalore allowed M/s. ITI Ltd. to produce evidence for deductions on octroi and insurance charges. The matter was remanded to the Assistant Commissioner for a fresh decision. The appeal was disposed of accordingly.
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