Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Universal Petrochemicals Ltd. Versus CC (Import) , Mumbai

2017 (7) TMI 549 - CESTAT MUMBAI

Rectification of mistake - the observation in the order dated 22.03.2017 that there is no provision for filing cross objection is misplaced - Held that: - para 5 of the order dated 22.03.2017 proceeds on the basis that the appellants did not have fac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ction 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 the said decision needs to be removed - ROM application allowed. - C/ROM/92380/17, C/ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

74/17/SMB dated 22.03.2017. 2. Ld. Counsel for the applicant argued that in para 5 of the said order, it has been observed that "there is no provision in law for filing Cross objection before the Commissioner (Appeals)". He pointed out that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 offi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal or the [Commissioner (Appeals)], as the case may be, as if such application were an appeal made against .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rescribes the manner in which the memo of cross objection can be filed by the party against whom the appeal has been preferred. Sub-section (4) of 129D clearly extends this facility of filing of cross objection and the manner of its disposal to the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. 5. I have considered the argument presented before me. I find that para 5 of the order dated 22.03.2017 proceeds on the basis that the appellants did not have facility to file cross objection before the Commissioner (Appeals) in the instant case. H .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ime. As a consequence it is apparent that an error has crept in the order, therefore para 5 of the said decision needs to be removed from the order and replaced with the following:- 5. I have considered the rival submissions. The main contention of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version