https://www.taxtmi.com/caselaws?id=216860 The Commissioner (Appeals) correctly rejected the department's appeal due to lack of provision, leading to dismissal of the preliminary objection against the revision order. The Tribunal remanded the matter for fresh decision, emphasizing consideration of the limitation issue, granting the appellants a hearing opportunity and allowing their stay petition. The case highlights the significance of jurisdiction in appeals and the requirement for addressing all raised issues, including limitations, for a fair decision-making process. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 13 Jun 2012 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216860 The Commissioner (Appeals) correctly rejected the department's appeal due to lack of provision, leading to dismissal of the preliminary objection against the revision order. The Tribunal remanded the matter for fresh decision, emphasizing consideration of the limitation issue, granting the appellants a hearing opportunity and allowing their stay petition. The case highlights the significance of jurisdiction in appeals and the requirement for addressing all raised issues, including limitations, for a fair decision-making process. Case-Laws Service Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216860