Law: Sales Tax Act, 1990

Section: 45B(3)

Law: Federal Excise Act, 2005

Section: 33

[Sales Tax Act (VII of 1990)]........Section 45B(3),,. Order-in-Appeal, Order-in-Original,, Remand,, Jurisdiction,, De-novo consideration,.. Phrases "if he thinks fit",, Judicial meaning,, Federal Excise Act, 2005, Section 33,, Entries No. 3 and 4 of Table-II of First Schedule to Federal Excise Act, 2005,, Federal excise duty, levy of,, After considering the certain decisions of the Indian Supreme Court referred supra, adjudicating the connotation "as he thinks fit" Tribunal noted that it is common knowledge that an appeal is creature of statute, CIR (A) hears appeal under a jurisdiction specially created by the provision of a statute, either Sales Tax Act, 1990 or Federal Excise Act, 2005, then it has to act under it,.. The respondent has placed considerable reliance on the phrase "as he thinks fit" and it is argued that in the circumstances of the case, when the learned CIR (A) had prompted to remit the proceedings for reconsideration on the ground of lack of opportunity and absence of independent verification / confirmation of output and input invoices on part of department,, Thus, he has reached to a conclusion which as he thought fit under the facts and circumstances as phrase "think fit" gives enough powers, as is evident from the cases referred supra, for remanding back the case for de-novo consideration to original adjudicating authority,, It was further clarified by the Tribunal that sub-section (3) of section 45B has created an exception out of sub-section (2) and deal with different set of situation, this sub-section state that "in deciding an appeal, the CIR (A) may make such further inquiry as may be necessary provided that he shall not remand the case for de-novo consideration",... The literal meaning coveys that, in terms where Appellate Commissioner had preferred "further inquiry" he should not remand the case for de-novo consideration and he is bound to record the reasons on the case of his inquiry and pass the order, the main object of insertion of this clause is that the tax-payer should not be tormented twice on the same subject matter firstly in the hands of Appellate Commissioner and secondly, in the hands of Adjudicating Officer for…

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