https://www.taxtmi.com/caselaws?id=381143 Revenue's appeal was found not maintainable because the impugned Commissioner (Appeals) order was directed against the respondent company, not the Revenue, so the Revenue was not an aggrieved person. The Tribunal also noted that the respondent's separate challenge to the same order had already been set aside in related proceedings. On that factual basis, the Revenue had no subsisting grievance to pursue, and the appeal was disposed of as infructuous rather than decided on merits. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 05 Jun 2019 09:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381143 Revenue's appeal was found not maintainable because the impugned Commissioner (Appeals) order was directed against the respondent company, not the Revenue, so the Revenue was not an aggrieved person. The Tribunal also noted that the respondent's separate challenge to the same order had already been set aside in related proceedings. On that factual basis, the Revenue had no subsisting grievance to pursue, and the appeal was disposed of as infructuous rather than decided on merits. Case-Laws Customs Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381143