https://www.taxtmi.com/caselaws?id=394140 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to remand the case to the Assessing Authority, rejecting the Assessee's challenge to the validity of the remand. The Court clarified that no substantial question of law arose under Section 130 of the Customs Act and affirmed the Tribunal's authority to pass orders as deemed appropriate. Additionally, the Court emphasized that the Assessee could not compel the Revenue to withdraw the appeal based on the litigation policy, ultimately dismissing the appeals and connected miscellaneous appeals without costs. en-us Wed, 19 Feb 2020 00:00:00 +0530 Thu, 02 Apr 2020 11:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394140 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to remand the case to the Assessing Authority, rejecting the Assessee's challenge to the validity of the remand. The Court clarified that no substantial question of law arose under Section 130 of the Customs Act and affirmed the Tribunal's authority to pass orders as deemed appropriate. Additionally, the Court emphasized that the Assessee could not compel the Revenue to withdraw the appeal based on the litigation policy, ultimately dismissing the appeals and connected miscellaneous appeals without costs. Case-Laws Customs Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394140