Scope of the adjudication proceeding where the case has been ...

Case Laws Central Excise

March 4, 2021

Scope of the adjudication proceeding where the case has been remanded back by the tribunal - The fact of duplication of demand has been specifically examined in both the tribunal’s order and the finding of both the orders are very clear and precise leaving no scope for interpretation. - In case the commissioner was aggrieved by the observation of the second tribunal order dated 24.01.2019 the right course of action was to take the matter to the higher forum and not to ignore the same. - The impugned order passed directly in violation of two tribunal’s orders is bad in law and is therefore set aside. - AT

View Source

← Previous Next →

Scope of the adjudication proceeding where the case has been ...

Case Laws Central Excise

March 4, 2021

You may also like:

Power of commissioner (appeals) to remand back the case - There are no piece of evidence to take a contrary view to the finding of the first appellate authority as to...

Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special...

Validity of the order of ITAT - Matter remitted back to the file of the Assessing Officer for reconsideration by Tribunal - Bogus LTCG - There was no material, which...

Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the...

The assessing officer (AO) exceeded jurisdiction by reclassifying income as fees for technical services (FTS) instead of royalty, contrary to the limited remand order...

The case involves contravention of Section 8(1) of FERA, 1973. The Appellate Tribunal held that the transfer of money from an NRE account, even if received in Indian...

Recording of wrong facts & reasoning by Tribunal - Tribunal did not correctly appreciate as to what AO and CIT (A) held and what was their reasoning which led to their...

SVLDRS - simultaneou adjudication of SCN proceedings - In absence of any statutory risk to the adjudication proceedings being hit by any rule of limitation, those...

Scope of the order pursuant to remand back of the matter - Refund of Excess Duty paid - The Ld. Commissioner (Appeals) has travelled beyond the remand order passed by...

Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court...

Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

Validity of Show cause notice issued in 2011 - long pending issue - Reasonable period of limitation for adjudication of case - The fact that the petitioner has...

Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment -...

The case involved a challenge to penalty orders u/ss 271D and 271E before the Appellate Tribunal. The issue revolved around the reassessment proceedings being quashed,...

CENVAT Credit - input services - transportation of excisable goods to its own unit - place of removal - The stark distinction of facts of the case before the Tribunal...

Quick Updates: