Cross-objections in tax appeals are purely statutory and cannot be implied where the rules do not expressly allow them.

A right to file cross-objections in tax appellate proceedings is purely statutory and cannot be implied where the governing enactment or rules do not expressly provide for it. The appellate scheme distinguished Tribunal appeals, where cross-objections were expressly permitted, from appeals before the Commissioner (Appeals), where no equivalent enabling provision existed under the relevant rules. On that basis, a memorandum of cross-objections before the Commissioner (Appeals) was held not maintainable in law.

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Issues: Whether an assessee can file cross-objections in an appeal before the Commissioner (Appeals) when the statute does not expressly confer such a right.

Analysis: The relevant appellate scheme distinguished between appeals before the Tribunal and appeals before the Commissioner (Appeals). Section 35B(4) expressly permitted cross-objections in Tribunal proceedings, and the corresponding procedural rules for the Tribunal also recognised that remedy. No similar provision existed in the provisions governing appeals before the Commissioner (Appeals), including the Central Excise (Appeals) Rules, 2001. The absence of an express enabling provision was decisive, and the statutory framework could not be expanded by implication to create a right of cross-objection where none was provided.

Conclusion: The memorandum of cross-objections before the Commissioner (Appeals) was not maintainable in law.

Ratio Decidendi: A right to file cross-objections in tax appellate proceedings is purely statutory and exists only where the governing enactment or rules expressly provide for it.

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