TaxTMI 
TaxTMI 
2017 (9) TMI 545
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....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/....
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....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....
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....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....
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....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....