By TIOLNews Service

MUMBAI, OCT 05, 2017: REFUND claim of Rs.13,49,184/- was denied by the Commissioner (Appeals) and the appeal was transferred to the Call Book on the ground that Revenue had gone in appeal before the Bombay High Court on the issue involved.

The appellant is before the CESTAT.

The Member (Judicial) observed -

"2. There is no Call Book system recognized by law. That may be maintained by Authorities for administrative convenience. Appellant having right to early justice, the matter is remanded to the learned Commissioner (Appeals) to examine whether Revenue's appeal before the Hon'ble High Court is admitted or not. Further, he has to ascertain whether the order of the Tribunal on the issue has been stayed by the Hon'ble High Court or not. Depending on the result of his enquiry, he shall pass appropriate order."

The matter was remanded.

Incidentally, the appellant added that even for the subsequent period on the same issue, the Tribunal had taken a consistent view of allowing the appeal.

The Bench viewed that this submission would be considered by the lower appellate authority while arriving at a decision rather than adopting "the shortcut approach of transfer of appeal to call book resulting in denial of justice".

(See 2017-TIOL-3583-CESTAT-MUM)