Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new grounds in the miscellaneous application which were not considered by the authorities below. To uphold principles of natural justice, the matter was remanded to the Adjudicating Authority to consider the additional grounds raised by the appellant afresh on merits. The appellant had previously accepted the service tax liability by depositing the confirmed demand amount based on a Delhi High Court judgment. However, the CESTAT opined that the department should have an opportunity to contest the new grounds raised by the appellant which are purely legal issues.
The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new grounds in the miscellaneous application which were not considered by the authorities below. To uphold principles of natural justice, the matter was remanded to the Adjudicating Authority to consider the additional grounds raised by the appellant afresh on merits. The appellant had previously accepted the service tax liability by depositing the confirmed demand amount based on a Delhi High Court judgment. However, the CESTAT opined that the department should have an opportunity to contest the new grounds raised by the appellant which are purely legal issues.
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