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2017 (6) TMI 1008 - AT - CustomsJurisdiction - power of Tribunal to entertain an appeal - whether, the Tribunal has the power to entertain the appeal against the order passed by the Commissioner (Appeals) against the demand of draw back claimed by the exporter? - Held that: - order passed by the Commissioner (Appeals) under section 128 with regard to payment of draw back will not lie before the Tribunal and the Tribunal is not empowered to decide such issues decided in the order of Commissioner (Appeals). Whether matter involving both draw back as well as classification decided by the Commissioner (Appeals), can be appealed against before the Tribunal? - Held that: - in the case of CCE Rohtak vs. Jindal stainless Ltd. [2013 (1) TMI 611 - CESTAT NEW DELHI] has held that the appeal involved mixed question of fact/ law of both draw back as well as classification and thus, appeal cannot be maintainable before the Tribunal. Appeal dismissed - decided against appellant.
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