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TMI Blog2018 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law for our consideration: Whether in the facts and circumstances of the case and in law was the Tribunal right to hold that since the order of not granting cross-examination goes to route of the matter, this Tribunal sets aside the letter No. S/1030/ 201617/ CAC/NS-III/ Comm/JNCH dated 06.10.2016 with a direction to adjudicating authority to grant cross-examination as sought by the assessee and decide the matter after following principles of natural justice without appreciating various authorities decisions? 3. This Appeal was on board earlier. At that point of time, Shri. Shah, appearing for the Respondent pointed out that the entire Appeal is infructuous. This as the impugned order of the Tribunal has worked itself out. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted. We decide on the issue of admission after hearing the Appellant. This on the basis that facts would be correctly informed to us. More particularly, facts which have taken place after passing of the impugned order. In the absence of Shri. Shah, for the Respondent pointing out the above facts, it is likely that this Appeal would have been admitted, even though in these facts, it has become infructuous. 5. Today, there is a change of the Counsel representing the Revenue. 6. Therefore, at the request of Shri. Kantharia, the new Counsel representing the Revenue, as the matter of last chance, the Appeal is adjourned to 26th September 2018 to enable the Revenue to explain/justify its conduct as indicated above. 2. Today, Shri. Kantharia, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed was a mistake, for which he tenders an unconditional apology. The Affidavit further states that filing of this Appeal raises only academic issues and seeks to withdraw this Appeal. 5. We would expect the Respondent to file Appeal after considering all aspects and not file Appeals as a matter of ritual and withdraw it when it comes up for hearing before the Court. This indicates the most casual manner in which the Revenue is filing Appeals from the orders of the Tribunal to this Court. This non filtering of orders which need to be challenged, leads to numerous appeals being filed which are without merit. 6. Shri. Kantharia on instructions informs us that the decision to file appeal or not is taken by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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