By TIOL News Service

BANGALORE, OCT 01, 2013: ON the Order passed by the Commissioner, the Tribunal observed,

"The first 2-3 paragraphs relate to various sections of Finance Act and definitions and paragraph 28-29 only are the paragraphs which are recorded for considering the submissions. The findings to confirm the demand for more than Rs.14 crores was covered in just two paragraphs. On going through these paragraphs, we find that the Commissioner has observed "I have examined the copies of the case laws which they have submitted during the personal hearing and find that they are not relevant in this matter". There is absolutely no indication as to what was the ratio of the decisions cited and why they were not relevant and whether there are any contrary decisions considered by him for this purpose. Similarly there are no findings as to why extended period can be invoked in this case and why penalties should be imposed. To consider an appeal against an order, there should be some reasoning in the order which can be considered whether it is appropriate or not. In the, absence of any reasoning in the order, it becomes difficult to consider the same in appeal. In these circumstances, we find that the matter is required to be remanded to the original adjudicating authority."

While remanding the matter, the tribunal observed,

"We hope that at least this time all the submissions made by the appellant shall be considered and a well-reasoned order shall be passed by the original adjudicating authority. Needless to say that the appellant shall be given a reasonable opportunity to present their case before the final order is passed."

(See 2013-TIOL-1446-CESTAT-BANG)