2013 (11) TMI 94

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..... f pre-deposit of duty and penalty. The AR raised preliminary objection. He submits that the appeal relates to drawback claim and the impugned order was passed by the Commissioner (Appeals) and therefore, the Appellate Tribunal have no jurisdiction to decide the case in terms of proviso to Sub-Section (1) of Section 129 A of the Customs Act, 1962. 2. After hearing both sides, I find that the origi .....

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..... ion to decide the matter. At this stage, the Ld. Advocate seeks liberty to file the appeal before the competent authority. 3. In view of the above, the appeal along with the stay application is dismissed as non-maintainable. The appellant is at liberty to proceed to file the appeal before the competent authority in accordance with law. (Order dictated and pronounced in the open Court)
Case l .....

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