9911796707
TMI Blog2007 (11) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... : K.L. Manjunath, J.]. - This appeal is by the Assessee being aggrieved by the order passed by the CESTAT, Bangalore, which is confirmed by orders of Commissioner of Customs and Central Excise (Appeals), Bangalore, raising the following substantial question of law: (i) Whether the Appellate Tribunal and the Commissioner (Appeals) were justified in dismissing the Cross Objections filed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44. However the Revenue filed an appeal before the Commissioner of Customs & Central Excise (Appeals) on the ground that classification of certain items by the Adjudicating Authority was erroneous under Section 35B(2) of the Central Excise Act, 1944. Pursuant to the appeal filed by the Revenue, the Commissioner of Customs, Central Excise (Appeals) by his notice dated 20-2-2001 called upon the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act and not in an appeal filed by the Revenue before the Commissioner. Accordingly, the appeal filed by the assessee has been dismissed. Being aggrieved by the concurrent findings of both the authorities, the present appeal is filed. 5. It is not in dispute that if suo motu power was exercised by the Commissioner of Appeals then Section 35E(4) could not have been invoked by the assessee to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w in favour of the assessee and the order of the Commissioner of Appeals as well as that of the Tribunal are required to be set aside and the matter is required to be remanded to the Commissioner of Appeals only to consider cross-objections filed by the assessee after hearing both the parties. Only to this limited extent the orders of Commissioner of Appeals as well as that of Tribunal are hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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