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TMI Blog2010 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... at his superior authority had jurisdiction to adjudicate the matter, whether the superior authority can de novo start and adjudicate the proceedings? (B) When a decision of lower authority is set aside only on the ground that his superior authority had jurisdiction to adjudicate the matter, whether such order implies that the matter is remanded to such authority having jurisdiction for adjudication afresh or not? (C) When Tribunal passes a decision of setting aside an order of adjudicating authority on misrepresentation by the applicant that such authority did not have jurisdiction to pass such order suppressing the law that he in fact had jurisdiction, whether such decision of the Tribunal is binding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 2-2-2005 allowed the miscellaneous application on the ground of jurisdiction holding that the case should have been adjudicated by the original authority at the level of Commissioner/Additional Commissioner. 3. Subsequently the matter was taken up by the Commissioner, who vide order dated 12-1-2007 confirmed the duty and imposed penalty. Against the said order the assessee preferred appeal before the Tribunal which came to be allowed vide the impugned order dated 2-3-2008. 4. Learned Standing Counsel for the appellant revenue has vehemently assailed the impugned order submitting that since the earlier order made by the Adjudicating Authority had been set aside on the technical ground that the concerned officer did not have the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of rules. The appellate authority has got powers to confirm, alter, annul or remand the matter. However, the order passed in appeal shall be final subject to the power of revision. The Appellate Tribunal has been given powers of the widest character, which will include the power of remand. Finality is also attached to the order of the Appellate Tribunal. This would clearly show that after disposal of the matter by the Appellate Tribunal, jurisdiction can be revived in the original Tribunal only if there are specific directions in the Appellate order to that effect. If the Appellate order merely annuls the original order without containing any other direction, there shall be no power in the original authority to ensue de novo proceeding." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovides that the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it deems fit, so as to either (i) confirm, or (ii) modify the order, or (iii) annul the decision or order appealed against, or (iv) may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. A plain reading of the said provision indicates that for an adjudicating authority to assume jurisdiction to pass an order once again, a direction of the Appellate Tribunal specifically empowering the adjudicating authority for passin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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