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2013 (11) TMI 1082 - CESTAT NEW DELHINon-filing of Appeal - Opportunity of Being Heard Held that:- There are clear directions by the Tribunal while remanding the matter to Commissioner (Appeals) to decide the appeal on merits - it was not open to the appellate authority to again take the stand of non-filing of appeal - The Tribunal's order was not challenged by the Revenue before any higher appellate forum and as such it attained finality - The disposal of the matter on the ground of non-filing of the appeal by Commissioner (Appeals) when the matter was specifically remanded to him for decision on merits, has resulted in discomfort to the assessee and such an action on the part of the lower authorities, by sidelining the directions of the higher authorities shakes the faith of general public in the judicial system and such action need to be avoided order set aside matter remanded back to the Commissioner (Appeals) - it is not open to Commissioner (Appeals) to go into the question of filing or non-filing of appeal Decided in favour of Appellant.
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