Principles of Natural Justice - The Commissioner (Appeals) did ...

Commissioner (Appeals) Decision Flawed: No Proof of Letter Delivery Violates Natural Justice Principles, Adjournment Denial Unjustified.

February 19, 2021

Case Laws Central Excise AT

Principles of Natural Justice - The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and only a presumption has been drawn by the Commissioner (Appeals) that since the letter dated January 10, 2018 was sent by speed post, it must have been delivered prior to January 23, 2018. In the absence of the any documentary proof regarding service of the letter January 10, 2018 upon the appellant, the Commissioner (Appeals) was not justified in forming such an opinion and refusing adjournment to the appellant. - AT

View Source

← Previous Next →

Principles of Natural Justice - The Commissioner (Appeals) did ...

Commissioner (Appeals) Decision Flawed: No Proof of Letter Delivery Violates Natural Justice Principles, Adjournment Denial Unjustified.

February 19, 2021

Case Laws Central Excise AT

You may also like:

The CESTAT allowed the appeal by way of remand. Service by speed post is valid provided there is proof of delivery. In the absence of any proof of delivery, it cannot be...

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

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...

Appealable order or not - Letter written by the Superintendent directing, the assessee for not availing Cenvat Credit - in the facts of the present case the letter...

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

The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the...

Maintainability of appeal - time limitation - Proof of service of order - As per Section 37C of the Act of the Central Excise Act, 1994, the service is complete by speed...

Delay in filing of appeal - Proof of delivery of adjudication order - Department has to prove the delivery of the orders and dispatch of the order is not sufficient for...

Introduction of the authority of Joint Commissioner (Appeals) - In order to reduce burden or bottleneck of small cases with small amount of disputes and demand from...

Timeframe for Disposal of Appeals [pending] before Commissioner (Appeals) in Income Tax - Working/Sanctioned Strength of the Commissioner (Appeals) - So far as...

Re-credit of CENVAT credit, reversed earlier - Merely, because the decision is in the form of a letter, it cannot take away the right of appeal from the aggrieved person...

Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification

Maintainability of appeal - The Commissioner (Appeal) was not justified in deciding the matter on merits after having come to a conclusion that the appeal is to be...

Maintainability of appeal before the Commissioner (Appeals) - reassessment of bill of entry - if an assessee wants to challenge the assessment of bill of entry, he...

Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

Quick Updates: