Pleading, a ground of appeal
Last updated: 13 January 2015
Court :
Hon’ble CESTAT, Delhi
Brief :
The Hon’ble CESTAT, Delhi held that Rule 5 of the Excise Appeals Rules has no application in the instant case because a contention that the Appellant was not provider of service but was recipient of service is not 'a piece of evidence', it is a 'pleading, a ground of appeal' and goes to root of jurisdiction. Hence, such an additional ground is admissible and ought to be entertained and the Appellant must be called upon to substantiate this plea. Hence, the matter was remanded back for afresh adjudication.
Citation :
Astron Polymers (P.) Ltd.... Appellant Vs. Commissioner of Central Excise, Delhi-IV.... Respondent [(2014) 52 taxmann.com 372 (New Delhi - CESTAT)]
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Bimal Jain
Published in Service Tax
Views : 2326
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