Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Whether an adjudication order can, in the manner natural to ...


Adjudication Orders Cannot Be Split; 2005 Order Invalid Due to Final 2002 Order Without Appeal.

February 9, 2017

Case Laws     Central Excise     AT

Whether an adjudication order can, in the manner natural to protozoa, split into two? - The Commissioner who issued the order in 2005 was well aware of the existence of the order of 2002 and that it had, by lack of any appeal thereto, attained finality. Another order re-determining the value of the goods covered in the earlier order is, therefore, without sanction of law - AT

View Source

 


 

You may also like:

  1. Rejection of appeal as not maintainable - Appeal-able order - Filing of appeal before the Adjudication order - The expression 'order' used in sub-section (3) can in...

  2. CESTAT upheld Commissioner (Appeals)'s decision to remand case back to Adjudicating Authority for fresh adjudication. The original order was challenged for violating...

  3. The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with...

  4. Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure...

  5. Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications...

  6. Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

  7. CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders...

  8. Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

  9. The Income Tax Appellate Tribunal (ITAT) held that the final assessment order passed by the Assessing Officer (AO) u/s 144C(4) read with Section 147 of the Income Tax...

  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. Validity of assessment order passed u/s 144C - The ITAT held that the order issued by the AO was a final assessment order disguised as a draft, violating section 144C of...

  12. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  13. Rectification of mistakenly declared value at the time of filing bill of entry was sought through amendment due to omission by supplier/appellant during import. Section...

  14. HC addressed a challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show...

  15. Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the...

 

Quick Updates:Latest Updates