9911796707
TMI Blog2007 (6) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. - This is party's appeal against the order of Commissioner (Appeals) No. 264/2002(39-CCP)Cus/Commr(A)/Ahd, dt. 15-3-2002, by which the Commissioner (Appeals) has set aside the appeal by the department. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) A vessel was imported for breaking in Dec.'90 and the bill of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o decided the issue in favour of the party and rejected the department's appeal. (e) Surprisingly, the party is in appeal against the order-in-appeal dt. 15-3-02 of the Commissioner (Appeals) which is in their favour. 4. The learned Advocate Shri A.D. Maru, appearing for the appellant submitted that they had filed a cross-objection dt. 1-10-99 before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... callous indifference, on the part of the Adjudicating Authority and the Commissioner (Appeals) compelled the appellant to approach this Hon'ble Tribunal". 7.1 The provision of filing cross-objection is envisaged only in respect of appeal filed before the Tribunal in terms of Section 129A(4) of the Customs Act, which is reproduced below : "On receipt of notice that an appeal has been preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the original authority dt. 12-2-98 and in fact they have no reason to file appeal as the order was in their favour. Thus, both the order of original authority and that of Commissioner (Appeals) are in the favour of the appellant. The appellant was seeking to agitate an issue which was not even in the show cause by filing cross-objection before Commissioner (Appeals) when there is no such ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
