Home Highlights April 2014 Year 2014 This

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1. Power of commissioner (appeals) to remand back the case - The order under challenge is not either of the one as is mentioned in sub clause (3) of Section 35A. It is...

2. Power of CIT(A) in exercising power u/s 250(4) to accept remand report with regard to income as well as claim of expenditure made by assessee - if the Remand Report is...

3. 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...

4. 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...

5. Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of...

6. 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...

7. Whether in exercise of powers u/s 35C of the Act and while remanding the matter back to the original adjudicating authority, the Appellate Tribunal can issue direction...

8. Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

9. Maintainability of appeal - monetary amount involved in the appeal - The learned Tribunal has powers to pass such orders on pending appeal before it, "as it thinks fit"...

10. Maintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to...

11. The conferment, on the Settlement Commission, of the “powers of a Customs officer”, or the “powers of the Central Excise Officer” would not, ipso facto, result in the...

12. Jurisdiction of Joint Director of Foreign Trade to adjudicate SCN - cancellation of licence u/s 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 - DFCE...

13. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

14. Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the...

15. Jurisdiction - power of DRI to issue SCN - tribunal remanded back the case - Whether CESTAT was justified and correct in law in passing an order of remand to the...