2011 (10) TMI 566

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....llant JUDGMENT        The challenge in the present appeal is to an order passed by learned Value Added Tax Tribunal dated March 28, 2011 whereby an order passed by the Deputy Excise and Taxation Commissioner- cum-Designated Appellate Authority, Jalandhar dated November 19, 2010 was set aside with the liberty to the appellant to raise the contentions as note....

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.... unjustified. The learned counsel for the appellant relies upon a Supreme Court judgment reported as Tata Iron and Steel Co. Ltd v. State of Jharkhand [2004] 137 STC 93 (SC); [2004] 7 SCC 242, wherein the remand to the authority who has decided the issue conclusively was not favoured. It is thus contended that since the Deputy Excise and Taxation Commissioner has decided the appeal on merits, i....

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....ty Excise and Taxation Commissioner and thus remitted the matter back to the Deputy Excise and Taxation Commissioner. The arguments raised by learned counsel for the appellant that none of the authorities has recorded any finding that any tax was payable or there was any attempt to evade the tax and therefore the question of payment of penalty under section 51(7) and 51(4) of the Act does not a....

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....he question of penalty payable either under sections 51(7) and 51(4) of the Act. The judgment rendered in Tata Iron and Steel Co. Ltd.'s case [2004] 137 STC 93 (SC); [2004] 7 SCC 242, is not helpful to the arguments advanced in the present case. The honourable Supreme Court in the aforesaid judgment noticed that the Commissioner exercising the suo motu revisional powers did not dispute the ....