TMI Blog2017 (10) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessee has not filed cross objection in the appeal filed by the Revenue rather they have filed the cross objection in those cases where the Revenue has not filed the appeal which is not maintainable under law. Cross objections dismissed being not maintainable. - ST/Cross/20161/2017 in ST/20114/2017 - Misc Order No. 20397/2017 - Dated:- 11-9-2017 - Shri S.S. Garg, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal. During the pendency of the appeal, the other party has filed cross objections in respect of Sl. No. 1 to 5 of the table wherein the Commissioner has held that the refund is time-barred. Revenue has raised the objection before me that the cross objection in respect of 6 cases is not maintainable where the Revenue has not filed the appeal. The details of the six appeals are given be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,194/- 1,59,194/- 7/13 9/13 5 128/2016 86/2016 31.12.2015 2,27,288/- 2,27,288/- 10/13 12/13 6 129/2016 87/2016 31.12.2015 1,77,391/- 1,77,391/- 1/14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no occasion for the Commissioner to file the cross-objections, which are required to be filed only when a portion of the impugned order is against the Revenue and the assessee chooses to challenge that portion which is against him in which case the Revenue also gets a right to file cross-objection which is required to be taken and treated as a cross -appeal.... 3. After hearing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
