CESTAT cannot carry out independent assessment of tax liability: HC

Commissioner, GST And Central Excise Vs BSNL (Guwahati High Court)

Section 35C of the Central Excise Act, 1944 confers jurisdiction upon the Appellate Tribunal to pass such orders which are indicated therein, including orders confirming, modifying or annulling the decision or order appealed against. However, Section 35C of the Act of 1944, does not confer any jurisdi

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