Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The CESTAT New Delhi, an Appellate Tribunal, considered a request for restoration of an appeal dismissed for want of prosecution. The appellant had submitted an adjournment request before the final order date, but it was not considered by the Bench. The verification report did not provide a satisfactory explanation for this oversight. Despite finding no irregularity in the final order, the Tribunal acknowledged the receipt of the adjournment application before the final order date. In the interest of justice, the Tribunal allowed the appeal restoration, directing it to be listed for final hearing without further opportunities. This decision emphasizes the importance of deciding cases on their merits rather than technicalities or procedural lapses.
The CESTAT New Delhi, an Appellate Tribunal, considered a request for restoration of an appeal dismissed for want of prosecution. The appellant had submitted an adjournment request before the final order date, but it was not considered by the Bench. The verification report did not provide a satisfactory explanation for this oversight. Despite finding no irregularity in the final order, the Tribunal acknowledged the receipt of the adjournment application before the final order date. In the interest of justice, the Tribunal allowed the appeal restoration, directing it to be listed for final hearing without further opportunities. This decision emphasizes the importance of deciding cases on their merits rather than technicalities or procedural lapses.
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TaxTMI 
TaxTMI 
