TMI Blog2017 (7) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... cross objection before the Commissioner (Appeals) in the instant case. However, it is noticed that section 129D(4) read with Section 129A(4) clearly prescribes that in case of appeal filed under 129D(2), the assessee can file cross objection and the same have to be dealt with as if it was an appeal presented within the time - it is apparent that an error has crept in the order, therefore para 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Chief Commissioners to review the order passed by Commissioner/adjudicating authority subordinate to Commissioner respectively. Sub-section (4) of section 129D reads as follows:- 129D (4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs authorised in this behalf by the [Principal Commissioner of Customs or Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) of 129D clearly extends this facility of filing of cross objection and the manner of its disposal to the appeals filed under Section 129D(1) and (2). In view of the above, he argued that the observation in the order dated 22.03.2017 that there is no provision for filing cross objection is misplaced. 4. Ld. AR relies on the Tribunal order dated 22.03.2017. 5. I have considered the argume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the Commissioner (Appeals) and consequently no relief has been granted. I find that in terms of section 129D(4) read with Section 129A(4) in all cases where the order of authorities lower than Commissioner are reviewed under Section 129D(2), it is open to the aggrieved party to file cross objection and the same has to be dealt with as if it was an appeal presented within time. Since the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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