https://www.taxtmi.com/caselaws?id=440845 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed an appeal primarily based on audit objections raised by the Central Excise Revenue Audit (CERA). The Tribunal emphasized that it could decide the appeal solely on this ground without delving into the case's merits. The Tribunal directed a fresh consideration of the appeal, highlighting the importance of addressing all contentions raised by the parties within a specified timeframe. The jurisdiction of the Commissioner to drop the show cause notice without applying relevant provisions of the Central Excise Act, 1944 was questioned, leading to a review by the Committee of Chief Commissioners. en-us Thu, 06 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440845 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed an appeal primarily based on audit objections raised by the Central Excise Revenue Audit (CERA). The Tribunal emphasized that it could decide the appeal solely on this ground without delving into the case's merits. The Tribunal directed a fresh consideration of the appeal, highlighting the importance of addressing all contentions raised by the parties within a specified timeframe. The jurisdiction of the Commissioner to drop the show cause notice without applying relevant provisions of the Central Excise Act, 1944 was questioned, leading to a review by the Committee of Chief Commissioners. Case-Laws Central Excise Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440845