TMI Blog2007 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ication is disposed of - C/543/2002 - M/924/2007-WZB/AHD - Dated:- 28-8-2007 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri A.D. Maru, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - Heard both sides on the ROM application against the order of the Tribunal No. A/1275/WZB/AHD/2007, dated 7-6-2007 [2007 (219) E.L.T. 921 (T)]. 2. The ld. Advocate submits that finding of the Tribunal that provision for filing cross-objection is envisaged only in respect of appeal filed before the Tribunal in terms of Section 129A(4) of the Customs Act, 1962 and that there is no such provision in respect of appeal filed before Commissioner (Appeals) is an error apparent on the face of reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated 1-10-1999 before the Commissioner (Appeals) praying for relief said to be available under different notifications in respect of items imported by them. 5.1 The concept of cross-objection requires to be reiterated. If Original Authority passed an order totally in favour of an assessee, there can be no appeal by the assessee. Only the Department may file an appeal. 5.2 If the Original Authority decided the issue against the party on merit (say on liability to duty or eligibility of an exemption notification) but gives full relief on limitation, then the Department may file an appeal against the order quashing the demand of limitation. Even though no demand was due from the assessee, the assessee may also file an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. In the name of cross-objection, an assessee cannot be permitted to re-open issues which are not in a show cause notice. Similarly if Commissioner (Appeals) has given a totally favourable order to the assessee, the question of cross-objection by the assessee before the Tribunal does not arise. 7. In the present case as the order of the Original Authority in relation to the show cause notice and order of the Commissioner (Appeals) in relation to the order of the Original Authority are totally in favour of the applicant, there is no scope for any cross-objection before the Commissioner (Appeals), as claimed by the applicant. 8. As rightly pointed by the ld. Advocate, while Section 129A(4) deals with the cross-ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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