Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

2017 (9) TMI 545

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....09/2007 for Appellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Present appeals are arising out of Order-in-Appeal No. 168-CE/LKO/2006 dated 18/10/2006 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals) Lucknow. Appeal No. 1709/2007 is filed by M/s. QST Limited, whereas Appeal No. 1627 / 2007 is filed by Revenue. Brief facts of the case that M/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inal No. 20/DEM/RBL/2005 dated 30/11/2005 wherein the original authority dropped the proceedings issued through the show cause notice dated 08/10/2002. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). The grounds of appeal before the Learned Commissioner (Appeals) were that inspection is done at M/s. QST premises by the buyer before clearance of goods and therefo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the said Order-inAppeal No. 168-CE/LKO/2006 dated 18/10/2006 Revenue  preferred the appeal before this Tribunal with appeal No. E/1627/2007. 2.  The contention of Revenue in appeal No. 1627/ 2007 is that the Commissioner (Appeals) does not have power of adjudication and therefore the impugned Oder-in-Appeal dated 18/10/2006 may be set aside and matter may be  remanded back to the o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s in contravention of the provisions of law. There are contradictions in the grounds raised by Revenue before Learned Commissioner (Appeals) and before this Tribunal. If the grounds of appeal by Revenue before this Tribunal are accepted then the appeal filed before Learned Commissioner (Appeals) become infructuous. In that event the Order-in-Appeal dated 18/10/2006 does not survive in law as a res....