https://www.taxtmi.com/caselaws?id=533 A maintainability objection going to the root of the matter must be decided at the threshold before any further appellate action. The text states that the appellate authority failed to record a reasoned finding on that jurisdictional issue and instead proceeded to remand the matter for de novo adjudication. That omission warranted interference, and the matter was to be reconsidered by the Commissioner (Appeals) through a fresh speaking order after giving the parties a reasonable opportunity of hearing. The impugned order was set aside and the appeal remanded for fresh consideration of all issues, including maintainability. en-us Tue, 21 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=533 A maintainability objection going to the root of the matter must be decided at the threshold before any further appellate action. The text states that the appellate authority failed to record a reasoned finding on that jurisdictional issue and instead proceeded to remand the matter for de novo adjudication. That omission warranted interference, and the matter was to be reconsidered by the Commissioner (Appeals) through a fresh speaking order after giving the parties a reasonable opportunity of hearing. The impugned order was set aside and the appeal remanded for fresh consideration of all issues, including maintainability. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=533