https://www.taxtmi.com/caselaws?id=107636 A Revenue cross-objection that merely sought affirmation of the Commissioner's order, without raising any independent challenge or claiming substantive relief, was treated as an improper use of the cross-objection mechanism and held infructuous. Because the filing was not maintainable in the form presented, the accompanying request for condonation of delay also could not survive and was dismissed. The text emphasises that a cross-objection must serve an independent procedural purpose rather than simply reiterate support for the impugned order. en-us Wed, 09 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107636 A Revenue cross-objection that merely sought affirmation of the Commissioner's order, without raising any independent challenge or claiming substantive relief, was treated as an improper use of the cross-objection mechanism and held infructuous. Because the filing was not maintainable in the form presented, the accompanying request for condonation of delay also could not survive and was dismissed. The text emphasises that a cross-objection must serve an independent procedural purpose rather than simply reiterate support for the impugned order. Case-Laws Central Excise Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107636