2013 (10) TMI 568

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....th Mr. Aziz Shaikh i/b Divya & Associates For the Respondent : Mr. Pradeep S. Jetly with Ms Suchitra Kamble JUDGEMENT (Per Dr. D. Y. Chandrachud, J.) 1. On the delay being condoned, the appeal has been taken on Board, by consent and has been called out for admission. 2. The appeal by the assessee arises from an order of the CESTAT dated 31 March 2011. The following questions of law, have b....

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....Departmental representative ? d. Whether the Tribunal can direct the Adjudicating authority on remand to take into consideration, grounds and documents not contemplated by the Show Cause Notice or the Orders of the Adjudicating Authorities ? e. Whether the Tribunal, whilst remanding the matter for de novo adjudicating, can foreclose the matter by virtually pre-deciding all the issues?" 3. We ha....

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....efore concluding, it is necessary for this Court to observe that while adjudicating upon refund claims, it is necessary in the interest of justice for the assessing officers as well as the first appellate authorities to dispose of all the objections. Otherwise, where the assessing officer or as the case may be the first appellate authority deals with only one or more of the objections without deal....