TMI Blog2023 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed to be decided by the Tribunal itself. From the judgment of Gujarat High Court in the case of Commissioner of Central Excise Vs Girish B. Mishra [ 2013 (6) TMI 179 - GUJARAT HIGH COURT ], it is observed that the very issue was before the Hon ble Gujarat High Court. The Hon ble High Court did not entertain the Appeal filed by the Revenue on the issue of jurisdiction of the Tribunal while deciding the appeal filed against Compounding Order passed by the Chief Commissioner. Based on the Order passed by the Hon ble Telangana High Court as well as the decision of the Hon ble Gujarat High Court, which is in force as on date, it is found that the appellant requires to be given an opportunity once again to go before the Chief Commissioner/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a Review Petition IA No. 01/2018 before the Hon ble High Court on the ground that Tribunal CESTAT has no jurisdiction to hear the Appeal against the Order passed by Chief Commissioner in terms of Section 129A of the Customs Act, 1962. The Hon ble High Court vide their order dated 14.11.2018 have also held as under: This application is filed for reviewing order, dated 02/11/2017, in writ petition No. 8349 of 2017. By the afore-mentioned order, on the representation of the learned senior Standing counsel for the Union of India that an appeal lies against the order impugned in the Writ Petition to the Customs, Central Excise and Service Tax Tribunal (for short the CESTAT) under Section-129 A of the Customs Act, 1962 (for short; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Compounding Order have been passed by the Chief Commissioner who does not fall under the definition of Adjudicating Authority under Section 129A(1)(a). 3. Heard both sides and perused the documents. 4. From the order passed by the Hon ble Telangana High Court cited supra, it is seen that the High Court has not taken any view that Tribunal does not have jurisdiction to decide the Appeal. On the other hand, the maintainability of appeal has been allowed to be decided by the Tribunal itself. From the judgment of Gujarat High Court in the case of Commissioner of Central Excise Vs Girish B. Mishra cited supra, it is observed that the very issue was before the Hon ble Gujarat High Court. The Hon ble High Court did not entertain the Appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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