TaxTMI 
TaxTMI 
2025 (12) TMI 705
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....ana, learned counsel for the petitioner and Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax for the respondents. Perused the record. 2. The present is a writ petition which has been filed assailing the order dated 28.05.2008 (Annexure P-3) passed by the Assessing Officer in G.I.No.1617/03-04/CST. 3. The challenge to the said order primarily is that the Assessing Officer has in excess of his jurisdiction passed the impugned order on 28.05.2008. 4. The matter revolves around two Government Orders i.e., G.O.Ms.No.552 dated 12.09.2002 and G.O.Ms.No.554 also dated 12.09.2002 wherein it has been reflected that the tax collected on purchase....
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.... fact, partly accepted the contention of the petitioner insofar as making the petitioner eligible for set off of entry tax on the purchase of raw material and it is also apparent from the said order that after accepting the contention of the petitioner, the Appellate Deputy Commissioner has remanded the matter to the Assessing Officer only on the point of quantification of the entry tax payable by the petitioner and for granting of appropriate relief insofar as entry tax paid by them. However, after the aforesaid clear order passed by the Appellate Deputy Commissioner when the matter stood remanded before the Assessing Officer where the nature of the responsibility casted upon the Assessing Officer was only to quantify the amount of entry t....
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....duced the scope of interference. 7. Having heard the contentions put-forth on either side and on perusal of the record, undoubtedly the Appellate Deputy Commissioner had reversed the remand order of the Assessing Officer dated 29.03.2007 vide his order dated 06.12.2007. The operative part of the order is that which has already been reproduced in the preceding paragraphs. As has been discussed earlier, it has been categorically held by the Appellate Deputy Commissioner that the tax paid on the purchase of raw material used by the petitioner would be available for them for set off and second that the remand was only to the extent of making quantification by the Assessing Officer. However, the Assessing Officer in the course of passing of t....
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....ve used the words' whereon the purchase of the above materials instead of 'whereon the purchase of raw materials like Aluminium------'. A careful and conscious reading of the notification suggests that the benefit of set off as contemplated in notification-ll of G.O.Ms.No.552 or in G.O.Ms. No.554, is available only on raw materials like 'Aluminium, white Cement, Atta, Maida, Sooji, Ravva and Wheat Flour', but not to compressors or condensers, as the case may be, as they do not answer to the description of 'raw materials' referred to in the said notifications. Therefore the claim is not accepted and hence rejected". 8. This, in the opinion of the Bench, is (1) for which the matter was not remanded back at all; (2) the course adopt....
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....ising out of the decision or order as may be specified by the Board in its order. Under Sub-section (2) the Collector of Central Excise, when he comes across any order passed by an authority subordinate to him, if not satisfied with this legality or propriety, may direct such authority to apply to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Central Excise in his order and there is a further right of appeal to the department. The position now, therefore, is that, if any order passed by an Assistant Collector or Collector is adverse to the interests of the Revenue, the immediately higher administrative authority has the power to have the matter satis....
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....department should take these observations in the proper spirit. The observations of the High Court should be kept in mind in future and the utmost regard should be paid by the adjudicating authorities and the appellate authorities to the requirements of judicial discipline and the need for giving effect to the orders of the higher appellate authorities which are binding on them. 9. In the instant case also, once when the matter had travelled to the Appellate Authority and the Appellate Authority having expressed his opinion and had partly allowed the appeal, the said order could not be put to challenge or review by a subordinate officer or an inferior forum than the Appellate Deputy Commissioner. The Assessing Officer to whom the matter ....