TaxTMI 
TaxTMI 
2018 (7) TMI 16
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.... Shetty i/b. M/s. Economic Laws Practice, for the Respondent. ORDER The Revenue is in appeal against the order of the Tribunal dated 18th March, 2015 [2015 (329) E.L.T. 841 (Tri.-Ahmd.)]. The Tribunal had before it the Revenue's appeal challenging the order of the Commissioner of Central Excise (Appeals) dated 18th March, 2015. The Commissioner (Appeals) had set aside the order-in-original only ....
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.... imposed penalty. 2. The Commissioner (Appeals) set aside that order by holding that the demand is barred by limitation and without going into the merits of the case. 3. Ms. Cardozo appearing for the revenue would argue, as before the tribunal, that the appeal raises substantial questions of law. She would submit that if the finding on limitation is perverse, in the sense no reasonable....
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....cumstances of each case and we must find out whether in this case the Tribunal has failed in its duty expected from it to be performed in law. It is not fair to read only one paragraph of the order under appeal or by picking out some sentences therefrom. To read the order in appeal in such a manner and consider the finding in isolation would be unjust and unfair. The Commissioner (Appeals) in this....
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....ll the materials on record, including the RT 12 returns, he held that the department could not have alleged suppression, when all the facts were disclosed in the returns and the assessee specifically claimed that it was not liable to pay any duty. There are figures on record from which appropriate inference could have been drawn by the Revenue. It is, therefore, the department's obligation to inve....