Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 381 - CESTAT NEW DELHI (LB)Whether adjudicating authority be directed to keep the matter pending till the Apex Court decides the appeal filed before it - no stay of operation of the order granted by the Apex Court - decision of larger bench - Held that:- it is fair to allow ld. adjudicating authority to exercise his power judiciously in accordance with law without encroaching over his powers. - It may be stated that Tribunal as a creature of statute has no power to bring a statutory proceeding to halt by its whim and statutory authorities should be allowed to act in their jurisdiction in accordance with law. - matter remanded to the Commissioner for a fresh adjudication after taking into account all the evidence produced by the appellant and to pass appropriate order accordingly.
|