Home Highlights November 2016 Year 2016 This

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1. Demand of duty - cross examination - matter set aside and restored to adjudicating authority for de novo adjudication after permitting the cross objection - AT

2. Condonation of delay in filing the Cross Objections - The department has, therefore, failed to furnish any satisfactory explanation for condoning the enormous delay in...

3. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

4. Enhancement of value as per DOV alert – Consent given by CHA – appellant agreed for same and paid duty at enhanced value without any protest/objection - subsequent...

5. Whether the cross-objections filed by the assessee before Commissioner (Appeals) can be considered to be an appeal or not - Held Yes - AT

6. Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - AT

7. Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.

8. Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and...

9. Condonation of delay of 248 days in filing cross-objections - it is apparent that the ITAT has not focused on the issue of whether there was sufficient cause for...

10. Rejection of cross objections as time barred - in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there...