2003 (12) TMI 480

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..... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellants bank has filed these two appeals along with two applications under Rule 41 of the CEGAT Procedure Rules. The appellants appeal before the Tribunal in their previous round of proceedings were accepted by Final Order Nos. 1465 1466/2001, dated 31-8-2001 [2002 (148) E.L.T. 758 (T)], and the matter was remand .....

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..... gned Order-in-Original. 3. SDR submits that the appeals and applications are not maintainable as the appellants are required to exhaust their remedy before the Commissioner (Appeals) in terms of Section 128 of the Customs Act. She submits that the appellants may make all their grounds before the Commissioner (Appeals) and only after the Commissioner (Appeals) decisions, the matter can be adjudic .....

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..... e consumers. Although we do not want to interfere with the comments made by the Deputy Commissioner, we are of the considered opinion that the appeals are required to be filed by the appellant against the Order-in-Original before the Commissioner (Appeals) in terms of Section 128 of the Customs Act. If they want to file an appeal before the Commissioner (Appeals) they are entitled to do so with a .....

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