2018 (1) TMI 1267

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....t, Ms.Krishna Mullick, Advocates For Appellant Mr.Somnath Ganguli, Ms.Manasi Mukherjee, Advocates For Respondent ORDER The Court:-The appellant has suggested altogether six points for admission of the appeal but we admit the appeal only on the following point, which in our opinion involve substantial question of law :- i) Whether the decision of the learned Tribunal is perverse f....

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.... on 22nd September 2005 broadly sustaining the Revenue's case. The Tribunal in MA 74/07 & Ex. Appeal No.EDM-168/06 however set aside the said order on 15th April, 2008 primarily on the ground that the said order was passed ex parte. The matter was remanded for fresh adjudication. So far as the present appeal is concerned, it arises out of an Order in Original bearing No.79/Denovo/Commr./CE/Kol-II/....

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....efore us, the Tribunal upheld the demand of duty along with interest but direction for penalty was set aside. The appellant before us seeks invalidation of the part of the order of the Tribunal by which the main demand along with interest has been sustained. Submission of Mr.Das, learned counsel appearing for the appellant, is that the Tribunal in its decision erred in law in not adjudicating the ....

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....t of the proposition he has canvassed before us. His submission is that the point of limitation having been raised, it was incumbent upon the Tribunal to give its finding on that point. We, however, do not consider it necessary to refer to those authorities as the issue involved is too basic and the principles of law too well established on this point to warrant support of judicial authorities. ....