2008 (8) TMI 740

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..... alable to the Tribunal. Here, the letter of the Additional Commissioner merely conveys a decision of the Commissioner. The Commissioner performs not only the function of adjudication but various other executive functions. In the capacity of the Executive Officer, the Commissioner issues various orders. All these orders are not appealable to the CESTAT in terms of Section 129A of the Customs Act - .....

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..... rtmental representative stated that the appeal itself is not maintainable. 5. We have gone through the records of the case carefully. The provision relating to appeals to the appellate Tribunal are given in Section 129A of the Customs Act. The same is reproduced below. Section 129A (a). Section 129A - Appeals to the Appellate Tribunal - (1) Any person aggrieved by any of the following orders .....

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..... of the Commissioner. The Commissioner performs not only the function of adjudication but various other executive functions. In the capacity of the Executive Officer, the Commissioner issues various orders. All these orders are not appealable to the CESTAT in terms of Section 129A of the Customs Act. It is only a decision or order passed by him as an Adjudicating Authority. It has been held by the .....

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