Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 238 - AT - Service TaxJurisdiction - power of Commissioner (Appeals) to restore an appeal - Pre-deposit - VCES scheme - insufficiency of the amount of pre-deposit u/s 35F of the CEA, 1944 - Held that: - there has been failure on the part of ld. Commissioner (Appeals) to exercise the jurisdiction vested in him, as an appellate court. Section 151 Code of Civil Procedure, 1908 provides nothing in this code shall be deemed to limit or otherwise affect the inherent power of the court to make such orders as may be necessary for the ends of Justice to prevent abuse of the process of the Court - the ld. Commissioner have inherent jurisdiction, as provided in Section 151 Code of Civil Procedure, 1908, which he is failed to exercise - this appeal is allowed by way of remand with the directions to ld. Commissioner (Appeals) to give opportunity of hearing to the appellant on merits - appeal allowed by way of remand.
|