Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
CESTAT allowed the appeal by way of remand, directing that the matter be adjudicated only on the limited issue of limitation. The Tribunal held that if the demand is found time-barred, no adjudication on merits is required. The matter is remitted to the First Appellate Authority to decide exclusively whether the proceedings are time-barred. The Commissioner (Appeals) must afford the respondent a reasonable, time-bound opportunity to present its case orally and in writing, observe principles of natural justice, and pass a reasoned, speaking order specifically addressing limitation. Recovery of duty and interest, and classification issues remain unadjudicated pending the limitation determination.
CESTAT allowed the appeal by way of remand, directing that the matter be adjudicated only on the limited issue of limitation. The Tribunal held that if the demand is found time-barred, no adjudication on merits is required. The matter is remitted to the First Appellate Authority to decide exclusively whether the proceedings are time-barred. The Commissioner (Appeals) must afford the respondent a reasonable, time-bound opportunity to present its case orally and in writing, observe principles of natural justice, and pass a reasoned, speaking order specifically addressing limitation. Recovery of duty and interest, and classification issues remain unadjudicated pending the limitation determination.
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