TMI Blog2018 (9) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that there is no remedy of appeal in the scheme would be giving unfettered power to the authority and same is not acceptable. There is no reason to adopt a different approach and view than the approach and view adopted by Madras High Court. - The CESTAT directed to hear the appeal afresh and pass appropriate orders on merit of the appeal. Decided in favor of assessee. - CENTRAL EXCISE APPEAL NO.6 OF 2018 - - - Dated:- 12-7-2018 - PRASANNA B. VARALE S. M. GAVHANE,JJ. Mr. Alok Sharma, Advocate h/f Mr R.S. Indani, Advocate for appellant; Mrs. (Dr.) Kalpalata Patil Bharaswadkar, Advocate for respondent sole. ORAL ORDER : Heard Mr. Alok Sharma, learned Counsel appearing for the appellant and Mrs. Bharasw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 2013 without any appeal provision in the scheme dismissed the appeal holding that the appeal is not maintainable. He then submits that dismissal of appeal on the ground of no provision in the scheme is unsustainable. He further submits that basic Act itself provides remedy of appeal and merely because such appeal remedy is not a part of same scheme, the appeal ought not to have dismisseed by the tribunal on the ground that there is no provision in the scheme of appeal. 6. Mr. Sharma, learned Counsel appearing for the appellant by placing heavy reliance on the judgment of Madras High Court in the matter of Narasimha Mills Pvt. Ltd. vs. Commissioner of C. Ex.(Appeals), Coimbatore, reported in 2015(39) S.T.R. 795 (Mad.) submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by sub-sections (1) and (2) of Section 114 of the Finance Act, 2013 (17 of 2013) with effect from 13-5-2013 by Notification 10/2013 and hence, it is not a self-contained code, but is to be construed as a part and parcel of the Chapter V of the Act, 1994 in view of the contents of Section 105 of the Finance Act, 2013. Therefore, when the said scheme itself is construed as part and parcel to the Finance Act, all other provisions of the Act except to the extent specifically excluded would automatically apply to proceedings under the scheme and consequently, I am of the view that the order, dated 15-11-2013 passed by the Assistant Commissioner of Central Excise, the second respondent herein is appealable under Section 85 of the Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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