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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>The appeal was rejected as the rejection of the remission application was not challenged.</h1> The appeal was rejected as the rejection of the remission application was not challenged. - 2004 (168) E.L.T. 200 (Tri. - Del.) Remission of duty - demand consequent to rejection of remission - service of order - appeal against rejection of remission - failure to challenge administrative rejectionRemission of duty - demand consequent to rejection of remission - appeal against rejection of remission - service of order - Whether the appeal against the Commissioner (Appeals) order sustaining a demand could be entertained when the appellants had not challenged the earlier rejection of their remission application. - HELD THAT: - The Tribunal noted that the Commissioner (Appeals) recorded that the appellants' remission application had been rejected by the Commissioner of Central Excise and that the rejection was conveyed to the appellants by a letter dated 27-12-2001. The Revenue produced a postal receipt evidencing service. In spite of having been informed of the rejection, the appellants did not file any appeal against that rejection. The present proceedings concern a demand that arose after the refusal of remission; since the foundational administrative order rejecting remission was not challenged by the appellants, the Tribunal found no merit in entertaining the present appeal against the demand. The decision rests on the proposition that an appeal against a demand which is consequent upon an unchallenged rejection of remission cannot succeed where the rejection itself was not contested. [Paras 5]Appeal rejected for want of merit as the appellants did not challenge the rejection of their remission application which gave rise to the demand.Final Conclusion: The Tribunal dismissed the appeal, holding that because the rejection of the remission application was communicated to the appellants (evidenced by postal receipt) and was not appealed against, the demand consequent to that rejection could not be successfully impugned in the present proceedings. The appeal was filed against the Order-in-Appeal confirming a demand due to rejection of remission of duty application. The appellants claimed they were unaware of the rejection. The Commissioner stated the rejection was conveyed to the appellants, who did not appeal. The appeal was rejected as the rejection of the remission application was not challenged.
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