TMI Blog2017 (7) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing in the month of March 2017. Ext.P5 order passed by the respondent is without reference to the said request for adjournment made by the petitioner. At any rate, I am of the view that, no prejudice will be caused, if a fresh order of adjudication is passed after hearing the petitioner, considering that there is no period of limitation that will be breached, if a fresh order is passed after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Question No. (i) was whether this Court had jurisdiction to entertain and hear the appeal. The said question was framed in view of the preliminary objections raised by the Respondent/Department that this Court does not have the jurisdiction to entertain the present appeal. 3. Mr S. Ganesh, learned Senior Counsel appearing for the Appellant Assessee fairly conceded that in view of the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econdary and higher education cess by utilising the CENVAT credit available with it. In other words, no issue concerning the rate of duty, valuation or classification is involved in the present appeal. He accordingly prays that the appeal may be permitted to be withdrawn with liberty to the Appellant to file a proper appeal before the High Court of Uttarakhand. 5. On the aforementioned contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Appellant and the stay of enforcement is only qua the penalty. The above plea is vehemently opposed by Mr Deepak Anand, learned counsel for the Respondent who contends that once this Court has held that it has no territorial jurisdiction to entertain the appeal, it cannot continue the stay order passed on 27th March, 2017. 7. Having considered the above submissions, and in the view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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