2013 (5) TMI 455

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....RISHNAN.   RESPONDENT: BY GOVERNMENT PLEADER SRI.BOBBY JOHN.   ORDER K.Vinod Chandran, J. These revisions are filed by different assessees against the common order of the Tribunal.   2. S.T.Rev.Nos.110, 117 and 122 of 2010 are filed by M/s. Hindustan Unilever Ltd., with respect to C.S.T. assessment of 2001-02, K.G.S.T. assessment of 2002-03 and C.S.T. assessment of 2002-03. The....

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....an Unilever Ltd. case, is with respect to classification of the product "Domex". 4. S.T.Rev.Nos.116 of 2010 is filed by M/s. Johnson Wax Professional (P) Ltd. and S.T.Rev.No.133 of 2010 is filed by M/s. Indexport Ltd., both with respect to C.S.T. assessments for the years 2003-04 and 2002-03, again on the question of rejection of 'F' Forms. 5. The Tribunal has clubbed together all these cases an....

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....een so held often by this Court as also the Hon'ble Supreme Court. Perversity of findings on fact can also be agitated in a revision. That being so, we are of the opinion that the Appellate Tribunal ought to have considered these factual issues separately and an omnibus order listing out the contentions of the assessee under various sub headings and deciding the issue separately should also be don....