https://www.taxtmi.com/caselaws?id=330906 Cross-objections filed by an assessee in proceedings arising from a departmental challenge under the Central Excise Act, 1944 must be treated as an appeal where the statutory scheme applies the appeal provisions to the Revenue's application. Section 35E(4) read with Section 35B(4) permits the respondent to file cross-objections against any part of the order appealed against, and requires them to be disposed of as if presented within time. On that basis, the cross-objections could not be ignored. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) for fresh decision on both parties' challenges. en-us Wed, 27 Jul 2016 00:00:00 +0530 Mon, 08 Aug 2016 16:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330906 Cross-objections filed by an assessee in proceedings arising from a departmental challenge under the Central Excise Act, 1944 must be treated as an appeal where the statutory scheme applies the appeal provisions to the Revenue's application. Section 35E(4) read with Section 35B(4) permits the respondent to file cross-objections against any part of the order appealed against, and requires them to be disposed of as if presented within time. On that basis, the cross-objections could not be ignored. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) for fresh decision on both parties' challenges. Case-Laws Central Excise Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330906