Case Law Details
Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court)
Section 35C of the Central Excise Act, 1944 confers jurisdiction upon the Appellate Tribunal to pass such orders which are indicated therein, including orders confirming, modifying or annulling the decision or order appealed against. However, Section 35C of the Act of 1944, does not confer any jurisdiction upon the learned Tribunal to carryout assessment of the tax liability and records its own conclusion on that behalf. Thus, a function which has to be left to the assessing authorities had been undertaken by the learned CESTAT in a manner, which in our opinion was, impermissible in law, more so, when such an exercise was not attempted even by the Commissioner of Central Excise. Moreover, no justification whatsoever has been offered in the impugned order dated 13- 12-2018 as to the reason why the appeal preferred by the appellant herein was rejected.
Although, we are in agreement with the submission of Mr. Chopra that the impugned Show Cause notice suffers from certain vital deficiencies, yet, we are also of the view that learned CESTAT was not correct in carrying out an independent assessment of the tax liability of the respondent and thereafter, recording a finding of fact by obtaining certificate from a Chartered Accountant.
For the reasons stated above, the impugned order dated 13-12-2018 is held to be unsustainable in the eye of law and the same is accordingly, set aside. The Show Cause notice dated 28-03-2003 also stands interfered with.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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