2005 (4) TMI 598

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate (DR), for the Respondent. ORDER Heard both sides. 2. The respondents filed Cross-objection with the application for condoning the delay of 30 days in filing the Cross-objection. The contention of the respondents is that on receipt of the goods in respect of the appeal filed by the Revenue, the respondents collected the necessary paper and after consulting the Counsel, file....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Finance Act, 2000. The contention is that the revalidation was in respect of the demand already raised or in respect ol the refund claim sanctioned to the assessee.   The appellants relied upon the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central Excise, Meerut-II, reported in 2006 (3) S.T.R. 230 (Tri. - Del.) = 2004 (165) E.L.T. 161 (Tri.-D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in 1979 (118) ITR 766 held that Cross-objection are to be treated as a separate appeal and are to be disposed of independently. In these circumstances, I find no merit in the contention of the Revenue that assessee cannot file Cross-objection against the portion not challenged by the Revenue. 5. In this case admittedly, a show cause notice was issued in the year 2002. The Tribunal in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovided that: - (i)  in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent for the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998; or (ii)&nb....