2018 (12) TMI 1419

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..... t the order of the first appellate authority. The applicant herein had not filed any cross-objections in response to appeal of Revenue. For that reason, the respondent therein was denied the opportunity of raising issues that had have been within the consideration of the lower authorities. The procedure of disposal of appeals cannot be converted into an appeal with fresh submissions on the part .....

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..... for deciding on the submissions made by the applicant herein. This run contrary to the purpose and spirit of section 35C(2) of Central Excise Act, 1944 that restricts the scope of such proceedings to errors apparent on record. A matter that needs to be heard afresh to decide on submissions does not fall cannot be described so. 4. It is contended that the order has ignored the submission of the .....

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..... in the order of the Tribunal. The appeals had been filed by Revenue against the order of the first appellate authority. The applicant herein had not filed any cross-objections in response to appeal of Revenue. For that reason, the respondent therein was denied the opportunity of raising issues that had have been within the consideration of the lower authorities. 6. It is claimed by the applica .....

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