9911796707
TMI Blog2007 (6) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order]. This is party s appeal against the order of Commissioner (Appeals) No. 264/2002(39-CCP)Cus/Commr(A)/Ahd, dt. 15-3-2002, by which the Commissioner (Appeals) has set aside the appeal by the department. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) A vessel was imported for breaking in Dec. 90 and the bill of entry wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department s appeal. (e) Surprisingly, the party is in appeal against the order-in-appeal dt. 15-3-02 of the Commissioner (Appeals) which is in their favour. 4. The learned Advocate Shri A.D. Maru, appearing for the appellant submitted that they had filed a cross-objection dt. 1-10-99 before the Commissioner (Appeals) praying for relief from duty confirmed on fuel oil as illegal as the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) compelled the appellant to approach this Hon ble Tribunal . 7.1 The provision of filing cross-objection is envisaged only in respect of appeal filed before the Tribunal in terms of Section 129A(4) of the Customs Act, which is reproduced below : On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was in their favour. Thus, both the order of original authority and that of Commissioner (Appeals) are in the favour of the appellant. The appellant was seeking to agitate an issue which was not even in the show cause by filing cross-objection before Commissioner (Appeals) when there is no such provision in respect of appeals before Commissioner (Appeals). 8.2 The allegation made by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
