https://www.taxtmi.com/article/detailed?id=5141 Cross objections filed in response to an appeal before the Appellate Tribunal operate as matters the Tribunal may treat as appeals presented in time, but such cross objections do not constitute an independent statutory appeal by a party who has not otherwise appealed. There is no statutory provision permitting cross objections before the Commissioner (Appeals) to substitute for a separate appeal; permitting that would circumvent limitation periods and the prescribed appellate process, and an unappealed confirmed demand therefore attains finality. en-us Sat, 25 May 2013 17:52:58 +0530 Sat, 25 May 2013 17:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5141 Cross objections filed in response to an appeal before the Appellate Tribunal operate as matters the Tribunal may treat as appeals presented in time, but such cross objections do not constitute an independent statutory appeal by a party who has not otherwise appealed. There is no statutory provision permitting cross objections before the Commissioner (Appeals) to substitute for a separate appeal; permitting that would circumvent limitation periods and the prescribed appellate process, and an unappealed confirmed demand therefore attains finality. Articles Central Excise Sat, 25 May 2013 17:52:58 +0530 https://www.taxtmi.com/article/detailed?id=5141