TMI Blog2004 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant against an order, dated 27-11-2003 (Ann. 'I') passed by CESTAT in Appeal No. E/674/2003-B of 2000 which in turn arise out of an order passed by the Commissioner in Case No. 02/Comm./ Cex/Ind/2003, dated 23-1-2003. 2. The impugned order reads as under :- "The appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise. The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anatory in itself it does not call for any interference in further appeal by this Court. We are completely in agreement with what is observed by the learned Member of the Tribunal while dismissing the appeal. 5. The short question that arose for consideration before the Tribunal at the instance of appellant was whether Commissioner, Central Excise was justified in not granting the facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant in this appeal for the first time. It is for the reason that no such issues were gone into before the Tribunal nor any finding was recorded one way or other. Secondly in this appeal no fresh issue can be raised which were not raised in appeal before the Tribunal. 7. In our considered opinion, thus the appeal does not involve any question of law much less substantial question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
