Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2008 (12) TMI 502

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. [Order per : D.N. Panda, Member (J)]. The learned Counsel Ms. Reena Khair, appearing on behalf of the appellants submits that in all the three appeals, there is already a decision by the Tribunal in Appeal No. 1844/2004-B dated 6-7-2004. If such decision is followed by the lower Appellate Authority; the appellants may not have any grievance further. She drew our att .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unal by order dated 6-7-2004 relied upon by the appellants today. It would be proper on the part of the learned Appellate Authority to go into the matter in controversy in different appeals independently and decide the issues on merits. But we are surprised that for the decision made on 19-2-2004 that was made applicable by the learned Appellate Authority to all the three appeals before him, witho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. 7. The appellants have filed three Misc. Applications bearing Nos. 434-436/2008 raising additional grounds. The learned Advocate appearing for the appellants fairly submits that if the matter goes back to the learned Appellate Authority, it is open to that authority to consider all legal pleas which touches the controversy. Therefore, it may be kept open for the learned Appellate Authority to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates