time period for de nova adjudication

[sendil vishwanathan]

Sir, I want to know is there any time period within which a de nova adjudication has to be complited after it was de novaed by the commissioner of appeals. Thanking you SENDIL.V

[Surender Gupta]

If no time limit is prescribed in the remand order, there is no other time limit which has been prescribed in Service Tax / Central Excise or Customs. And in Income Tax, by virtue of section 153, any time.

AI Summary

Time limit for de novo adjudication: none for service tax, central excise or customs; Income Tax governed by section 153. Where a remand order contains no prescribed period, there is no statutory time limit for completing de novo adjudication under Service Tax, Central Excise or Customs; by contrast, income tax proceedings are governed by statutory time constraints specific to the income tax code.