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2017 (9) TMI 545 - CESTAT ALLAHABADJurisdiction - power of Commissioner (Appeals) to re-adjudicate - Valuation - freight charges - inspection charges - includibility - Held that: - the grounds raised by Revenue before this Tribunal are that the Commissioner (Appeals) does not have power to adjudicate. It means that the relief sought by them before Learned Commissioner in their opinion was in contravention of the provisions of law. There are contradictions in the grounds raised by Revenue before Learned Commissioner (Appeals) and before this Tribunal. If the grounds of appeal by Revenue before this Tribunal are accepted then the appeal filed before Learned Commissioner (Appeals) become infructuous - the relief sought by them before Learned Commissioner in their opinion was in contravention of the provisions of law. There are contradictions in the grounds raised by Revenue before Learned Commissioner (Appeals) and before this Tribunal - order dated 03/11/2005 passed by original authority will become operational - appeal disposed off.
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