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TMI Blog2015 (10) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal No. 171/2003, dated 3-6-2003 of the Assistant Commissioner. This order of the Assistant Commissioner was upheld by the Commissioner (Appeals) vide Order-in-Appeal No. 117 (HKS)CE/JPR-II/2006, dated 3-2-2006 against which this appeal has been filed. 2. The Tribunal vide Final Order No. 349/2000-D, dated 27-9-2000 had held that the process amounts to manufacture. On Revenue's appeal, this order of the Assistant Commissioner reversed by the Commissioner (Appeals) vide Order-in-Appeal dated 3-2-2006 against which this appeal has been filed by the appellant. 3. The Tribunal vide Final Order No. 50128, dated 8-1-2014, after hearing both sides, dismissed the appeal. The order dated 8-1-2004 is reproduced below : "Ld. counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal be restored for decision on merits. She also pleaded that the order also mentions that if the appellant is aggrieved in future, it is left to the appellant to come before the Tribunal for reddersal of the grievance, if so advised, and since on the basis of the Commissioner (Appeals)'s order, two show cause notices have already been issued, this appeal must be considered on merit. 5. Shri Ranjan Khanna, ld. DR opposed the ROM application, pleading that the recall of the order dated 8-1-2014 by allowing the restoration application shall amount to review of the order by the Tribunal. 6. We have considered the submissions from both sides and perused the records. 7. The dispute in this case is as to whether the polyeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). 8. In the circumstances, in our view, this appeal should be decided on merit, and the Tribunal cannot dismiss the appeal without going into the merits of the case on the ground that the appellant has not explained as to whether the decision on the issue involved in this case has affected, the appellant and the Tribunal is not an Advance Rulings Authority. The question of application for advance ruling arises only when an eligible person wants the authority's decision on some question relating to rate/levy of duty, valuation, etc., and the absence of assessment order against him, he cannot approach the Tribunal or any High Court. But when there is an adverse order of commissioner against an assessee, the only course left bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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