Prayer of Revenue to remand case back so that they can collect more evidence is not sustainable in law: CESTAT
REVENUE has filed an application for rectification of mistake and seeks remand of the matter to the adjudicating authority for re-investigation on the premise that in the order passed by the Tribunal there is an observation that it is for the department to do thorough investigation and come out with evidence to show that the relationship has influenced the price.
The Bench observed -
"3. The revenue has to establish their case on the evidences and facts available at the time of adjudication of the case. In fact, in this case, the adjudicating authority had examined the issue and thereafter arrived at the decision which has not been challenged by the Revenue. Therefore, the prayer of the Revenue for remand back the issue to the adjudicating authority for collecting more evidence is not sustainable in the eyes of law."
Accordingly, the ROM application was dismissed.