TMI Blog2012 (12) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in different circumstances envisaged by Section 35B calls for consideration by the jurisdiction of Revisional authority – Held that:- Tribunal is conferred with power of Civil Court only to a limited extent as is enacted in Section 129C(7) and (8) of the Customs Act, 1962 - Tribunal has no power to act as Civil Court beyond its jurisdiction - if the appellant so chooses to seek the revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storage during the crushing season. It is also his submission that the show cause notices appearing at page 37 and 38 when found the storage loss for a particular period, but not for the whole season alleged that there was clandestine removal. Accordingly, the adjudication was made to raise demand of Rs. 2,56,717/- and Rs. 2,51,109/- aggregating Rs. 5,07,826/- against the appellant. There is no ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is disposed as recorded hereunder. 4. Reading of show cause notice and observations made in the adjudication order neither brings out direct evidence nor any collateral or circumstantial evidence demonstrating clandestine removal. Had there been any removal of the goods from the pits and noticed by State Excise Authority or Central Excise Authority, Revenue would have a grievance. But th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has passed an order saying that registry to transfer the appeal to the Revisional Authority. But this is not the position in law because Tribunal is conferred with power of Civil Court only to a limited extent as is enacted in Section 129C(7) and (8) of the Customs Act, 1962. The powers are for discovery and inspection, enforcing the attendance of any person and examining him of an oath; compe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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