2013 (1) TMI 708

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....e-General, Haryana, For the Respondents : Avneesh Jhingan JUDGMENT :- The judgment of the court was delivered by HEMANT GUPTA J.-C.M. No. 7253-CII of 2012 For the reasons mentioned in the application, the same is allowed and delay of 33 days in filing the appeal is condoned. C.M. No. 1856-CII of 2013 Application is allowed. Amended substantial questions of law are taken on ....

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....e remand, the Assessing Officer allowed the refund of deduction on account of sale of petroleum products from the turnover/receipts. However, the said order was revised by revisional authority, i.e., Deputy Excise and Taxation Commissioner on August 24, 2011. In further appeal on behalf of the assessee, the Tribunal accepted the appeal, inter alia, for the reason that the Deputy Excise and Taxa....

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....axation Commissioner is the competent revisional authority and thus could invoke the revisional jurisdiction in terms of section 34 of the Act. Such invocation of jurisdiction cannot be set aside only for the reason that at an earlier stage, the appeal was decided by a senior officer. We have heard learned counsel for the parties and find that the following substantial question of law arises fo....