TMI Blog2018 (12) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, dismissed the appeal on 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. The impugned order dated 22nd September, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal is quashed and set aside - Matter restored before CESTAT. - CENTRAL EXCISE APPEAL NO. 7 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; Mr. D.S. Ladda, Advocate for respondent sole. ORAL ORDER : Heard Mr. Alok Sharma, learned Counsel appearing for the appellant and Mr. Ladda, learned Counsel for the respondent sole. 2. There is no dispute on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dismissed 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.) submitted that the very issue fall for consideration before the Madras High Court and the Madras High Court, by specific observation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, 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. 19. The remedy of appeal is a creation of a statute. In fact, making a provision of appeal is the statute is to give a hope of success ..... X X X X Extracts X X X X X X X X Extracts X X X X
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