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2012 (2) TMI 397 - SUPREME COURT OF INDIA
COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III Versus M/s TIKITAR INDUSTRIES
Maintainability of appeal - Revenue is in appeal against order of rejection of appeal by Tribunal – Tribunal confirmed the order of first appellate authority regarding classification of `Bitulux Insulation Board' under Chapter Sub-heading 4407.10 at nil rate of duty - Held that:- Since the revenue has not questioned the correctness or otherwise of the order passed by the first appellate authority dated 16.5.1997, setting aside the order of Asst Commissioner (Adjudicating Authority) it may not be open for the revenue to contend that the adjudicating authority was justified in issuing the impugned show cause notices and also the further confirmation of said notices vide orders passed by the adjudicating authority, the appellate authority and the Tribunal. Therefore, revenue would not be entitled for any relief – Appeal dismissed.