2020 (4) TMI 47

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....B.Rabu Manohar, Senior Standing Counsel COMMON JUDGMENT (MADE BY DR.VINEET KOTHARI, J.) The Assessee M/s.Do Best Infoway Space has filed these appeals before this Court under Section 130 of the Customs Act 1962 purportedly raising certain substantial questions of law arising from the order of the learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, South Zone, da....

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....l authorities in administrative justice system to discharge their duties publicly keeping in view the spirit of the ratio laid down by Apex Court in the case of Gordhandas Bhanji (supra) and in accordance with law. Also the manner how order sheet of public record shall be maintained by such authority while they discharge public duty may be advised. 3. The learned counsel for the Assessee submit....

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....epartment, urged that the order passed by the learned Tribunal is correct in law, and for holding the fresh enquiry in the matter, if the matter has been remanded back to the Assessing Authority, no valid exception can be taken to the same. 5. On the question of litigation policy, the learned counsel for the Revenue submitted that the Assessee cannot insist upon the Revenue to withdraw the Appe....

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.... appeal before it, "as it thinks fit" and therefore, the power to remand the case back to the Adjudicating Authority is included within the amplitude of powers conferred upon the Tribunal by the Statute. We are not inclined to interfere with the order of the learned Tribunal in any manner. The Assessee obviously cannot insist upon the withdrawal of the Appeal as per the litigation policy announ....