M/S Jindal Steel And Power Limited vs. Principal Commissioner
Held
The High Court disposed of the appeal with an observation. The Court held that the final order of adjudication, which will be passed by the Assessing Authority, shall serve as the guiding principle for the issue decided by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, in Excise Appeal No. 51249/2014, specifically concerning the refund. This implies that the outcome of the adjudication by the Assessing Authority will determine the course of action regarding the refund claim, aligning with the tribunal's decision. The ratio decidendi is that when a specific issue concerning a refund has been decided by a higher appellate authority (CESTAT), the subsequent adjudication by the Assessing Authority on the same issue should be guided by that decision.
Facts
This is an appeal filed by M/s Jindal Steel & Power Ltd. against the Principal Commissioner, Central Tax and Central Excise Raipur. The appeal concerns an issue related to a refund. The High Court noted that a similar order was passed in Tax Case No. 54/2018. The Court directed that the final order of adjudication by the Assessing Authority would be the guiding principle concerning the issue decided by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, in Excise Appeal No. 51249/2014, pertaining to the refund.
Key Issues
1. Whether the final order of adjudication passed by the Assessing Authority will be the guiding principle in relation to the issue decided by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, in Excise Appeal No. 51249/2014, concerning the refund? Petitioner's Contention: The petitioner did not explicitly argue their case as the appeal was disposed of based on a previous order. Respondent's Contention: The respondent did not explicitly argue their case as the appeal was disposed of based on a previous order.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAX CASE NO. 55 of 2018 • M/s Jindal Steel & Power Ltd., a company incorporated under the provisions of Companies Act, through its authorized signatory Mr. B.S. Thakur, S/o Shri S.S. Thakur, aged about 50 years, PB No.16, Kharsia Road, Raigarh, Chhattisgarh - 496001. ---- Appellant Versus Principal, Commissioner, Central Tax and Central Excise Raipur, GST Bhawan, Tikrapara, Dhamtari Road, Raipur (Chhattisgarh) 492001 ---- Respondent For Petitioner : Shri Badrinarayan, Shri Karan Sachdev & Shri Romir S Goyal, Advocates For Respondent : Shri Manish Sharma, Advocate. Hon'ble Shri Ajay Kumar Tripathi, CJ Hon'ble Shri Parth Prateem Sahu,J Order on Board Per
Ajay Kumar Tripathi, CJ 22/11/2018
In view of the order passed in Tax Case No.54/2018, this appeal also stands disposed of with an observation that the final order of adjudication, which will be passed by the Assessing Authority, shall be the guiding principle in relation to the issue decided by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Excise Appeal No.51249/2014, in relation to the refund. (Ajay Kumar Tripathi) (Parth Prateem Sahu) Ch
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