2005 (5) TMI 529 - AT - Customs

Summary

Issues Involved:
Jurisdiction of the Commissioner (Appeals) under Notification No. 78/2002-Cus.

Detailed Analysis:

1. Jurisdiction of the Commissioner (Appeals) under Notification No. 78/2002-Cus:
The appeal revolved around the jurisdiction of the Commissioner (Appeals) in a case where the Revenue did not contest the impugned order-in-appeal on merits. The Commissioner (Appeals) had allowed the credit and dropped the duty demand on imported melting scrap used in the manufacture of the final product. The Revenue challenged the order solely on the ground of jurisdiction, citing Notification No. 78/2002-Cus. The Tribunal rejected this contention, emphasizing that the notification was issued after the appeal was already at the stage of hearing arguments by the Commissioner (Appeals). Furthermore, there was no transfer of the appeal to another competent officer post the notification. The Department did not raise any objection regarding jurisdiction during the appeal hearing. As the impugned order was not challenged on merits, the Tribunal upheld the order and dismissed the Revenue's appeal, concluding that no prejudice was caused to the Revenue due to the jurisdictional issue.

This detailed analysis highlights the key issue of jurisdiction under Notification No. 78/2002-Cus and the Tribunal's reasoning behind upholding the impugned order-in-appeal despite the Revenue's challenge on jurisdictional grounds.