2008 (7) TMI 53

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.... for the Appellant. Shri P.S. Jetly with Ms. Lata Patne, for the Respondent. [Order]  P.C.- 1. By this appeal what is challenged is the order passed by the tribunal dated 8-1-2007 in Appeal No.E/713-Mum of 2006. There were two questions involved in the appeal. First question was whether the assessee-appellant is entitled to the interest on the amount of refund. By the order which is imp....

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....idence on this aspect.  We accept the prayer and remand the issue as to whether the duty burden on the product has been passed on to the assessee's buyers or not, to the adjudicating authority for fresh decision after extending a reasonable opportunity to the appellants of being heard in their defence and producing such evidence as they deem necessary to substantiate their case." 2. Perusa....

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....that para 7 is required to be read as under : 'In the light of the above discussion we hold that the assessees have not discharged the burden cast upon them to prove that the duty burden on the product has not been passed on to their buyers.'" 3. Perusal of the above order shows that the tribunal has accepted its mistake in recording that it was remanding the proceeding back at the request o....

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....dicial decision that the proper order in the matter was remand of the proceedings, then before changing that order, the tribunal was obliged to give reasons. No reasons have been recorded. We also think it necessary to record here that remand of the matter merely because one of the party makes a request will not be proper exercise of the judicial powers. Whether the matter needs to be remanded or ....