ASHWANI KUMAR MISHRA,J. - (1.) This revision is by the assessee, challenging an order of the Tribunal, passed in Second Appeal No. 583 of 2000, pertaining to the year 1997-1998, dated 2nd March, 2006. The Tribunal recorded a finding that there was a transfer of use of generator by the revisionist in favour of third parties, and that actual control also vested with them, so as to bring it within the taxing clause. Thus aggrieved, the revisionist is before this Court.
(2.) Learned counsel for the revisionist submits that on facts there was no transfer of right to use, inasmuch as actual control over use of generators was retained by the revisionist itself. It is also stated that the Tribunal has travelled beyond the show cause notice, inasmuch as materials not forming part thereof are sought to be relied upon. It is also contended that onus to establish taxable incident is upon the revenue and the same cannot be shifted upon the revisionist. It is also contended that findings recorded in the order of Tribunal are wholly perverse and erroneous.
(3.) Learned Standing Counsel, on the other hand, submits that finding returned by the Tribunal on relevant facts, which is based on materials available on record, is not required to be re-appreciated in this revision.;