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TMI Blog2025 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30.1.2025, learned counsel for the appellant had not appeared and since there were several adjournments, we heard learned authorised representative for the Revenue and reserved the order. Later, Miscellaneous applications no. 50175/2025 and 50176/2025 were filed by the appellant stating that the learned counsel could not appear because he had not received the link to connect by virtual mode and praying that the matter may be relisted. We had accordingly, recalled our order dated 30.1.2025 reserving these appeals for orders and directed them to be relisted. 2. These appeals have now been relisted. We have heard learned counsel for the appellant and the learned authorised representative for the Revenue and perused the records. 3. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is reproduced below: PRAYER In view of the foregoing Grounds of Appeal, it is respectfully prayed that Hon'ble CESTAT may be pleased to:- (i) To set aside the impugned order in original no. 04/CE/JP/KK/2020-21-Addl.Comm. dated 28.1.2022 passed by the Joint Commissioner, Central Goods & Service Tax Commissionerate, Jaipur and OIA No. 41-43-RLM-CE-JPR -2023 dated 17.8.2023 with consequential relief. (ii) To set aside the limited remand and direct the Adjudicating Authority to decide the case afresh by appreciating all evidences on record and legal proposition. (iii) To direct the adjudicating authority to arrange the documents so sought or reliance may not be placed on them (iv) To allow the appeal filed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. 50741/2024 filed by the appellant as it has become infructuous. 12. The submission of the learned counsel for the appellant is that while remanding the matter, the Commissioner (Appeals) had erred in not directing all issues raised by the appellant to be considered and instead ordering a limited remand. 13. In other words, according to the learned counsel, to the extent the issues were decided by the Commissioner (Appeals) against the appellant, it will be left without a remedy. 14. We find that now the Additional Commissioner passed a denovo adjudication order, the appellant can, if aggrieved, seek a remedy by filing an appeal before Commissioner (Appeals). 15. If the appellant files an appeal, the Commissioner (Appeals) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTI/JZU/INV/CE/01/2017-1889-1896 dated 30.6.2020 for adjudication at the earliest, so as to enable the jurisdictional authority to decide the issue involved in the instant case. 9. The appeal of the appellant is disposed off in above manner." (emphasis supplied) 17. The prayer in this appeal before us is as follows: "PRAYER In view of the foregoing Grounds of Appeal, it is respectfully, prayed that Hon'ble Tribunal may be pleased to:- (i) To set aside the impugned order in appeal no. 85-SM-CE-JPR-2020 dated 5.11.2020 passed by the Commissioner (Appeals), Central Goods & Service Tax, Jaipur, with consequential relief. (ii) To allow the appeal filed by the appellant in toto, and (iii) To pass any other order or orders a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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