TMI Blog2014 (1) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside the demand made by the appellant/Department and also set aside the Orders-in-Original as well as the orders passed by the Commissioner of Appeals - A conjoint reading of the said Sections would clearly go to show that, with regard to determination of any question having a relation to the right of duty of customs or to the value of goods for the purpose of assessment, Appeal shall lie before the Supreme Court - Decided in favour of Revenue. - CMA (MD) No. 792 of 2010 and CMA (MD) No. 793 to 795 of 2010 - - - Dated:- 8-1-2014 - A. Selvam And G. Chockalingam,JJ. For the Appellant : Mr. R. Aravindan (all CMAs.) For the Respondent : Mr. S. Muthu Venkataraman (all CMAs.) JUDGMENT (Judgment of the Court was delivere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned goods under heading 2701.12, is correct in law? (ii) In the facts and circumstances of the case, whether accepting the respondent's contention, against the general fact, without any sound technical basis is correct in law? 5. The learned counsel appearing for the appellant has advanced his repetitive argument to the effect that the specific case put forth on the side of the appellant/department is that the respondent has imported only bituminous coal and not steam coal. Under the said circumstances, the demand in question has been made and the demand of the Department has been rightly upheld in Orders-in-Original as well as Commissioner of Appeals. But the CESTAT without giving necessary finding with regard to real issue involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. The main gravamen expressed on the side of the appellant is that the CESTAT even without deciding the real issue which involved in the present lis to the effect as to whether the coal in question is a steam coal or bituminous coal, has erroneously set aside the demand. 11. As a repartee to the contention put forth on the side of the appellant/department, the learned counsel appearing for the respondent has drawn the attention of the Court to the sections mentioned infra. 12. Section 130A of the Customs Act, 1962 reads as follows: Application to High Court.-(1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under section 129B passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.] (4) If, on an application made under sub-section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court.] 13. Section 130E (b) of the said Act reads as follows: Appeal to Supreme Court.- An appeal shall lie to the Supreme Court from - (a) any judgment of the High Court delivered- (i) in an appeal made under section 130; or (ii) on a referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. The same view has been expressed in the decisions reported in 2009 (240) ELT 333 (Madras) [Commissioner of Customs, Chennai Vs. Ashu Exports; 2011 (270) ELT 49 (Karnataka) [CCE, Mangalore Vs. Mangalore Refineries Petrochemicals Ltd.,]; 2012 (280) ELT 33 (Karnataka) (CCE, Pune-III Vs. G.E.Medical Systems] and 2012 (275) ELT 53 (Karnataka) [Commissioner of Customs, Bangalore Vs. Motorola (India) Ltd.,]. 17. It has already been pointed out that in these Civil Miscellaneous Appeals two aspects are involved. With regard to first aspect, as per Section 130E (b) of the Customs Act, 1962, against the order passed by the Tribunal, an Appeal shall lie before the Hon'ble Apex Court and with regard to second aspect also, on the basis of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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