2018 (1) TMI 522

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..../07-MUM, E/MA(ORS.)/97936/13-MUM E/497/07-MUM, E/MA(ORS.)/98623/13-MUM E/737/07-MUM, E/2715/06-MUM, E/2717/06-MUM, E/2367/06-MUM, E/2647/06-MUM, E/367/07-MUM, E/397/07-MUM, E/398/07-MUM, E/402/07-MUM, E/403/07-MUM, E/404/07-MUM, E/405/07-MUM, E/406/07-MUM, E/420/07-MUM, E/421/07-MUM, E/433/07-MUM, E/434/07-MUM, E/441/07-MUM, E/444/07-MUM, E/445/07-MUM, E/446/07-MUM, E/448/07-MUM, E/449/07-MUM, E/462/07-MUM, E/498/07-MUM, E/499/07-MUM, E/520/07-MUM, E/593/07-MUM, E/602/07-MUM, E/737/07-MUM, E/738/07-MUM, E/739/07-MUM, E/1643/07-DEL, E/461/07-MUM, E/2716/06 ORDER Shri Anil Balani, learned Advocate moved applications No.E/Modification/94775/13 in Appeal No. E/496/07 as well as E/Modification/94776/13 in Appeal No.E/497/07 to submit that ....

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....ly been disposed by the order of Tribunal passed on 08.10.2009 remanding those two appeals only.  Revenue should not insist to fasten liability on one party without hearing entire batch of appeals who were involved in the common cause and operated commonly and have also faced different consequence of adjudication from the same cause.  It may be noticed that Tribunal never directed to fasten liability on one party M/s. Gupta Carpet Udyog Ltd.  But it has directed that the authorities shall apply the provisions of law, testing quality of evidence as well as  considering  the facts and circumstances of the above  two cases which were subject matter of appeal before Tribunal in appeal Nos. E/496 and 497 of 2007.&nb....

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....d to consider the liability of Gupta Carpet Udyog Ltd in greater detail and only if he finds  that legally there cannot be a liability on Gupta Carpet Udyog Ltd., he shall consider liability of other appellant.  With such observation and direction,  when remand was made by Tribunal there should not be apprehension that erroneous orders shall be passed by learned Commissioner.  8.   On the facts and circumstances of the case as stated above, it is considered appropriate that in view of the remand of the appeals of Shree Sanand Textile Industries Ltd., and Karan Fibres & Fabrics Ltd (respondents at Serial 6 & 7),   all appeals listed at Serial from 9 to 41 of the cause list of 25.10.2017 are required....