2007 (8) TMI 469

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..... erms of Section 129A(4) of the Customs Act, 1962 and that there is no such provision in respect of appeal filed before Commissioner (Appeals) is an error apparent on the face of records as Section 129D(4) provides for cross-objection to be filed also in respect of appeals before Commissioner (Appeals). 3. He also submits that there was not occasion for the appellant to claim benefit of exemption notification before the Original Authority or to file the appeal against the assessment order. The right to cross-objection should not be confused with the right of the respondent to file a reply to the appeal as provided under Rule 15A of CESTAT (Procedure) Rules, 1982. He prayed for extending the benefit of exemption Notification  No. .....

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..... itation, then the Department may file an appeal against the order quashing the demand of limitation. Even though no demand was due from the assessee, the assessee may also file an appeal seeking relief on merits as the issue may be of recurring nature. If the assessee has not chosen to file an appeal within the prescribed time, challenging the adverse decision on merits but the department may come up on appeal challenging the decision on limitation. In such a situation the law provides for cross-objection being filed within the specified time, even if appeal against the adverse findings has not been made by the assessee within the originally prescribed time. Such a cross-objection will be treated as an appeal and decided. This is only a dee .....

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..... for any cross-objection before the Commissioner (Appeals), as claimed by the applicant. 8. As rightly pointed by the ld. Advocate, while Section 129A(4) deals with the cross-objection before the Tribunal, the Section 129D(4) also makes the provisions of Section 129A(4) applicable to applications filed under Section 129D. Therefore the following corrections are ordered in the order dated 7-6-07 of the tribunal. (a)     para 7.2 of the order is deleted. (b)     In para 8.1. in the last sentence the words "when there is no such provision in respect of appeals before Commissioner (Appeals)" are dropped. 9. However, the decision dated 7-6-2007 rejecting the appeal is primarily on the ground .....

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