TMI Blog2018 (10) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... the letter of Assistant Commissioner (Adj.) cannot be considered as an appealable order for filing the appeal before the Tribunal. As the appeal not maintainable before Tribunal, the appeals filed by the appellants are also dismissed - appeal dismissed - decided against appellant. - Applications No. C/EH/85678/2018 & E/EH/85680/2018, C/MISC/85679/2018 & E/MISC/85681/2018, Appeal No. C/86868/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35B of the Central Excise Act, 1944. To support his claim, learned D.R. has relied on the decision of the Tribunal in the case of Delta Overseas v. CCE ST 2016 (333) ELT 126 (Tri. Del) and Ramesh Govindbhai Patel v. CC (Airport), Mumbai 2007 (213) ELT 675 (Tri. Mum). Thus, he prays for dismissing the appeals on the ground of non-maintainability. 3. On the other hand, learned Advocate ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority for communicating to the appellant for not granting cross examination of the witnesses. The said communication of the Asst. Commissioner cannot be considered as an order / decision by the Commissioner of Customs, as an adjudicating authority inasmuch as such letter is silent about the mode of direction being given by the adjudicating authority and also there is no available record to show th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal. I also find that similar view has also been expressed by the Tribunal in the case of Ramesh Govindbhai Patel (supra). On a query from the Bench, as to whether, operation of those two orders of this Tribunal have been stayed or over-ruled by the higher judicial forums, both sides replied in negative. Thus, in view of the coordinate bench decision of this Tribunal, appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner of Customs (Preventive). 6. In view of foregoing discussion and analysis, I do not find any merits in the applications filed by the appellant, and accordingly, the same are dismissed. Since, the appeals stand in narrow compass regarding determination of their maintainability before Tribunal, which have already been held in the previous paragraphs that the same are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
