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2016 (10) TMI 121 - HC - Central ExciseMaintainability - appeal before the Commissioner of Central Excise (Appeals), namely, the first appellate authority - directing assessee for executing bond for full value and reducing the bank guarantee to be furnished in the sum of ₹ 12,08,625/- for provisional release of seized goods - Held that:- during the pendency of this appeal, our attention, in all fairness, has been invited to a Larger Bench judgment and order of the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi in the case of Gaurav Pharma Ltd. vs. Commissioner of Central Excise and Service Tax, Rohtak, Delhi 2015 (326) ELT 561. It is conceded that the legal position is enunciated in this Larger Bench judgment and order and in any event, considering the argument before the Customs, Excise and Service Tax Appellate Tribunal, the appeal before the Commissioner of Customs and Excise (Appeals) the first appellate authority was maintainable. - Appeal disposed of
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