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2022 (8) TMI 1100 - HC - Central ExciseLack of jurisdiction of Shri C.M. Mehra, to pass the original order of adjudication in his capacity as the Commissioner of Central Excise & Service Tax, Siliguri - Admission of additional grounds before the Tribunal - HELD THAT:- The learned Tribunal has not considered the issue which was specifically raised by the respondent, M/s Perfect Technologies, in its application seeking inclusion of additional grounds in the appeal regarding the lack of jurisdiction of Shri C.M. Mehra - who at the material point of time was the Commissioner of Central Excise and Service Tax, Siliguri - to pass the original order of adjudication. This issue is required to be answered by the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, specifically, since it is relevant for the purpose of deciding the appeal which is pending before this Court - The cross-objection filed by the respondent, M/s Perfect Technologies is disposed off with a direction upon the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, to decide on this issue after giving adequate opportunity of hearing to both parties. Application disposed off - List the Tax Appeal No. 01 of 2019, under an appropriate heading immediately after the expiry of the period mentioned.
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