2015 (11) TMI 891

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....the Commissioner (Appeals) is co-extensive and co-terminus to examine the matter going to the root. 2. According to learned AR, there is provision in law as to the duty of the appellate authority and the manner in which he should act. The law says that appellate authority should first determine the issue, next, examine the pleadings of the parties and both the things to be tested by law on the touchstone of evidence to reach to a conclusion. If such a procedure is followed then the decision is said to be rational and shall serve interest of justice. But that is not carried out in the present case. Therefore, order of learned Commissioner (Appeals) is not sustainable. The power of the Commissioner (Appeals) is well laid down in section 12....

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.... proforma certificate of a Chartered Accountant, issue can be decided on law and the controversy shall be resolved. 6. Heard both sides and perused the records. 7. Law is well laid down by the Hon'ble High Court of Madras in the case of Commissioner of Customs (Exports), Chennai Vs. BPL Ltd. 2010 (259) ELT 526 (Mad.) that certificate of Chartered Accountant is not conclusive evidence but the basic evidence touching the issue decides a issue. Therefore, the appeal is remanded to learned adjudicating authority to grant fair opportunity to the respondent to explain its case as to the entitlement of the refund in question considering its pleading as well as evidence and applying law to pass a proper order. He should know that a proforma c....