Home Highlights October 2011 Year 2011 This

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1. Whether Appellate Tribunal does not have jurisdiction to entertain the appeals filed against revisionary orders passed u/s 84 by Commissioners after 19.8.2009 - AT

2. Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining...

3. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

4. Requirement with the pre-deposit - Appellate Tribunal was well within his jurisdiction in dismissing the appeal on the ground of noncompliance of stay order

5. Constitution of Appellate Tribunal - Jurisdiction extended to hear the appeal against the order of National Financial Reporting Authority (NFRA) - Section 410 of the...

6. Interest – territorial jurisdiction – determination of the appellate forum based upon the situs of the Tribunal would lead to a anomalous result - HC

7. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

8. Classification of goods - Multi Function Printers - It could not be said gainsaid that this notification has to be given prospective effect. - These aspects though have...

9. Admissibility of Cenvat credit - Two different orders passed by the Tribunal by admitting the Cenvat credit in one and denying in another - matter to be reheard by the...

10. Tribunal had passed the exparte order directing pre-deposit - repeated adjournment sought by the counsel - matter restored before tribunal for reconsideration - HC