https://www.taxtmi.com/caselaws?id=121116 A right to file cross-objections in tax appellate proceedings is purely statutory and cannot be implied where the governing enactment or rules do not expressly provide for it. The appellate scheme distinguished Tribunal appeals, where cross-objections were expressly permitted, from appeals before the Commissioner (Appeals), where no equivalent enabling provision existed under the relevant rules. On that basis, a memorandum of cross-objections before the Commissioner (Appeals) was held not maintainable in law. en-us Thu, 18 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 17:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121116 A right to file cross-objections in tax appellate proceedings is purely statutory and cannot be implied where the governing enactment or rules do not expressly provide for it. The appellate scheme distinguished Tribunal appeals, where cross-objections were expressly permitted, from appeals before the Commissioner (Appeals), where no equivalent enabling provision existed under the relevant rules. On that basis, a memorandum of cross-objections before the Commissioner (Appeals) was held not maintainable in law. Case-Laws Central Excise Thu, 18 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121116