GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

DE NOVO ADJUDICATION

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 7-8-2015 Last Replied Date:- 15-8-2015 - Many a times, appellate authorities remand the matter to adjudication authorities for de novo (fresh) adjudication with or without any directions. The term do novo has not been defined in any of the statutes. As per Black s Law Dictionary, the term de novo trial means as follows:- Generally, a new hearing or a hearing for the second time, contemplating an entire trial in same manner in which matter was orig .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by lower authorities (vi) Non-furnishing of the relied upon document in the SCN (vii) Denial of natural justice such as appropriate notice/reasonable opportunity/sufficient time not given to assessee (viii) Non-consideration of evidence by the adjudicating authority is ordered with the objective of preventing miscarriage of justice, ensuring that people get fair and reasonable trials. When the matter is remanded back by the Tribunal to the lower authorities, the order of the Commissioner or any .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was passed after 2 years of conclusion of personal hearing and written submission. As per C.B.E.C. guidelines vide Circular No. 732/48/2003-CX dated 5-8-2003, the guideline to communicate decision within a reasonable time of 5 days or in a particular case, order should be issued within 15 days or at most one month from date of conclusion of personal hearing was not adhered. Further, there were certain issues, which had not been considered in the impugned order by the adjudicating authority. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version