2013 (11) TMI 1166

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.... For the Respondent : Mr. A.K. Nigam, Addl. Commissioner (AR) PER : D.N. Panda: The primary argument of the learned C.A. is that even after remand by the Tribunal in first round of litigation, learned authority has not done justice to the appellant. Tribunal remanded on the ground that the appellant shall get an opportunity to produce relevant evidence (invoice) to claim the relief. 2.....

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....nfronted to the appellant. 5. In view of the aforesaid factual circumstances, dispensing with the predeposit, matter is sent back to the adjudicating authority to do justice to the appellant passing a speaking and reasoned order carrying out following directions:-    (i) Appellant shall be entitled to the confrontation of the verification report which was sought to be used against ....

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.... down in para 7 of judgment in case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing & Industries Ltd. [2010(253) ELT 705 (SC)] . The guidelines are: 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case:-    (a) It should always be kept in mind that nothing should be writte....

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....all legal knowledge on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolution that has taken place ever since the same were pronounced and thereafter, latest judgment, in which all previous judgments have been considered, should be mentioned. While writing judgment, psycholog....