Home Highlights August 2011 Year 2011 This

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7. The order addresses the computation of the limitation period for filing an appeal before the Appellate Tribunal u/s 61 of the Insolvency and Bankruptcy Code (IBC). The...

8. The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

9. Monetary limit for filing of appeals - Whether the instructions of 2011 would apply to all the pending appeals irrespective of the fact whether those appeals were filed...

10. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

11. Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling...

12. Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the...

13. Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

14. Mandation of e-filling of appeal - procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were...

15. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...