TMI Blog2018 (2) TMI 1894X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal which was allowed by the Tribunal vide its order dated 20.12.2016, the appeal cannot be restored on the ground that the Revenue s appeal before the Commissioner (Appeals) has been allowed subsequently. Moreover, the Commissioner has only remanded the matter to the original authority and the applicant is at liberty to defend the case before the adjudicating authority. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was listed for hearing on 20.12.2016 and the counsel for the appellant appeared and filed a memo for withdrawal of the appeal since the lower authority took up the matter in De novo pursuant to the remand directions and adjudicated the matter and dropped the demand, interest and penalty. The Tribunal vide its order dated 20.12.2016 allowed the appellant to withdraw its appeal and the said appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department has acted contrary to the belief of the appellant. 3. On the other hand the learned AR contested the application and submitted that the applicant has voluntarily withdrawn the appeal and once he has withdrawn the appeal, the said appeal cannot be restored. 4. After considering the submissions of both the parties and the fact that the applicant has voluntarily with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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