https://www.taxtmi.com/caselaws?id=187992 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order regarding the related person under Section 4 of the Central Excise Act, 1944, and the admissibility of commission. The Tribunal found that since the Commissioner did not challenge the original authority's decision on the commission issue and the lower authorities did not address it, the appeal could not be upheld solely on the grounds of commission. Therefore, the Tribunal rejected the Revenue's appeal, emphasizing the need to address all relevant issues at each stage of the legal process. en-us Mon, 09 May 2005 00:00:00 +0530 Tue, 15 Nov 2016 10:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187992 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order regarding the related person under Section 4 of the Central Excise Act, 1944, and the admissibility of commission. The Tribunal found that since the Commissioner did not challenge the original authority's decision on the commission issue and the lower authorities did not address it, the appeal could not be upheld solely on the grounds of commission. Therefore, the Tribunal rejected the Revenue's appeal, emphasizing the need to address all relevant issues at each stage of the legal process. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187992