https://www.taxtmi.com/caselaws?id=111436 The Revenue's challenge on the jurisdiction of the Additional Commissioner in passing orders regarding abatements was dismissed. The court held that the Commissioner (Appeals) had the competence to address the order issued by the Additional Commissioner, as the Revenue did not appeal the jurisdiction issue at the appropriate stage. Since the Revenue failed to challenge the jurisdiction of the Additional Commissioner before the Commissioner (Appeals), they were precluded from doing so after the Commissioner (Appeals) decision. The court affirmed the Commissioner (Appeals) decision, emphasizing the lack of merit in the Revenue's argument. en-us Wed, 11 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111436 The Revenue's challenge on the jurisdiction of the Additional Commissioner in passing orders regarding abatements was dismissed. The court held that the Commissioner (Appeals) had the competence to address the order issued by the Additional Commissioner, as the Revenue did not appeal the jurisdiction issue at the appropriate stage. Since the Revenue failed to challenge the jurisdiction of the Additional Commissioner before the Commissioner (Appeals), they were precluded from doing so after the Commissioner (Appeals) decision. The court affirmed the Commissioner (Appeals) decision, emphasizing the lack of merit in the Revenue's argument. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111436