Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 1208 - AT - Central ExciseMaintainability of appeal - till date the representation has not been addressed to by the Chief Commissioner or the Principle Commissioner hence they have filed this appeal before this Tribunal - whether an appeal lies before this tribunal or otherwise? - Held that: - On plain reading of Section 129A of the Customs Act, 1962, we find that as the order has been passed by the Commissioner of Customs as an adjudicating authority is also defined under Section2(1) of Customs Act,1962 which means an authority competent to pass any order or decision under this Act. It is very clear from the reading of the regulations that they were enacted under the powers of Section 157 of the Customs Act, 1962 for furtherance of activity under the Said Act - this appeal lies before this Tribunal - appeal maintained - decided in favor of appellant.
|