Belated Filing of Memorandum of Cross Objection before the Tribunal - CESTAT

See clause 93(I) of Finance Bill, 2013

In section 86, sub-section (5), it is proposed to insert the expression "sub-section (1) or" appropriately.

Therefore, in case of assessee appeal also, appellate tribunal can admit an appeal or permit the filing of memorandum of cross objections after the expiry of the relevant period.