The appeal challenged the legality of remanding the matter to ...

Appeal dismissed over misunderstanding of remarks as remanding matter.

Case Laws Central Excise

November 4, 2024

The appeal challenged the legality of remanding the matter to the original authority and the legal authority of the Commissioner (Appeals) to do so during the relevant period. The Tribunal examined the impugned order and the appeal filed by the appellant in Form-4. It held that the Commissioner (Appeals) had not remanded the matter but had merely remarked that if challans evidencing deposit of service tax were produced, the amount already deposited may be adjusted against the demand. The Commissioner (Appeals) had upheld the order-in-original and rejected the appeal. The appellant's counsel had misunderstood these remarks as remanding the matter. The Tribunal found the impugned order correct and proper, dismissing the appeal.

View Source

← Previous Next →

The appeal challenged the legality of remanding the matter to ...

Appeal dismissed over misunderstanding of remarks as remanding matter.

Case Laws Central Excise

November 4, 2024

You may also like:

Restoration of appeal - Dismissed by way of remand - Revenue's argument that the appeals are not dismissed and have been remanded with all issues open accepted and...

Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held...

Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of...

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...

Jurisdiction - power of Commissioner (Appeals) to remand back the matter - case of Refund of Service Tax - it is settled that the Commissioner (Appeals) has power to...

The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the...

Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific...

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...

The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as...

Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent...

Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and...

Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide...

Undisclosed income u/s 68 - Genuineness of Gift - Tribunal erred in law in dismissing the appeal only on the ground that since the 3rd Member had agreed with the...

Condonation of delay in filing appeal before the Commissioner (appeals) - There is no denial about the date of receipt of recovery proceedings and receipt of O-I-O by...

CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to...

Quick Updates: