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TMI Blog2020 (4) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... r holding a fresh enquiry in the matter and then decide the case again - The learned Tribunal has powers to pass such orders on pending appeal before it, as it thinks fit and therefore, the power to remand the case back to the Adjudicating Authority is included within the amplitude of powers conferred upon the Tribunal by the Statute. Petition dismissed. - C.M.A.Nos.1605 & 1606 of 2016 - - - Dated:- 19-2-2020 - Dr. Justice Vineet Kothari And Mr. Justice R. Suresh Kumar For the Appellant : Mr.B.Sathish Sundar For the Respondents : Mr.B.Rabu Manohar, Senior Standing Counsel COMMON JUDGMENT (MADE BY DR.VINEET KOTHARI, J.) The Assessee M/s.Do Best Infoway Space has filed these appeals before this Court under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned CESTAT itself was not maintainable as the revenue stakes are below the limit prescribed for the litigation policy announced by the concerned Ministry and the said fact was urged before the learned Tribunal in the written submissions filed by the Assessee and therefore, the learned Tribunal should not have entertained the said appeal at all. He further submitted that the Commissioner of Appeals had rightly passed the order in favour of the Assessee on 28 January 2005, which has been set aside by the learned Tribunal by the impugned order, and the matter has been unnecessarily remanded back to the Adjudicating Authority. 4. Per contra , the learned counsel appearing for the Respondent Department, urged that the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithdrawal of the Appeal as per the litigation policy announced by the concerned Ministry, which is more in the nature of guidelines for the Revenue Department. It is for the appellant to either withdraw the appeal from the concerned Tribunal or Court or to pursue the same on merits. It does not confer any right on the opposite party to insist upon the withdrawal of the appeal in accordance with such litigation policy. Therefore, the said contention raised by the learned Assessee has no substance. Therefore, we do not find any merit in the present appeals filed by the Assessee and the same are liable to be dismissed. Accordingly, the appeals are dismissed. No costs. Consequently, the connected miscellaneous appeals are also dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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