2009 (7) TMI 162

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..... ise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') in respect of assessment year 1999-2000. The Tribunal took notice of one of the several legal issues raised by the dealer-assessee while remanding the case back to the appellate authority. It has observed that Rule 57AH of the Central Excise Rules was enforced w.e.f. 1-4-2000 and it would not apply to the assessment yea .....

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..... matter only on one issue which would prejudice the rights of the appellant. The appellant has raised various issues regarding the assessment of interest and penalty by arguing that once the matter is remanded back then it would not be fair to restrict the scope of the appeal by confining the same to one issue. Accordingly prayer has been made to grant permission to raise all the issues before the .....

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