TaxTMI 
TaxTMI 
2009 (8) TMI 1115
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.... appeal against the order dated July 3, 2008, passed by the Tribunal condoning the delay in filing the appeals by the Revenue-respondent-State of Punjab and setting aside the order dated September 1, 2003 passed by the Deputy Excise and Taxation Commissioner (Appeals), Ferozepur Division, camp at Amritsar. The grievance of the dealer-appellant is that the Tribunal has not decided the appeals of the Revenue on the merits rather allowed the same on the ground of limitation only and directed the DETC (A) to decide the controversy afresh. Notice of motion. Mr. Piyush Kant Jain, Additional Advocate-General, Punjab, who is present in the court, accepts notice. With the consent of the learned counsel for the parties the appeal was taken up for f....
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....ls). Along with the appeals, the application for condonation of delay of almost four years in filing the appeals was also filed (A3). On July 3, 2008, the Tribunal allowed the appeals and condoned the delay. The operative part of the order dated July 3, 2008, passed by the Tribunal reads thus: "From the order of the assessing authority, it would come out that delay in finalization of the assessment had been due to the fact that the dealer/assessee did not produce record in spite of notices issued and even notice for ex parte assessment issued. The appeals had been accepted by the Deputy Excise and Taxation Commissioner (Appeals) only on the point of limitation but in view of the judgment of the High Court in the case of Emkay Industries v.....
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....arned counsel it seems that the Tribunal has merely influenced by the amount of revenue involved. Mr. Piyush Kant Jain, Additional Advocate-General, Punjab, on the other hand has contended that the Tribunal has rightly passed the impugned order dated July 3, 2008, because it was a fit case where the delay in filing the appeal should be condoned. He has further submitted that it is equally important to safeguard the interest of the Revenue where huge amount is involved. Having heard learned counsel for the parties and perusing the paper book we find that the issue raised in these appeals is no longer res integra. The order dated July 3, 2008 passed by the Tribunal came up for consideration before a Division Bench of this court (of which on....