9911796707
TMI Blog2010 (6) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 35B of Central Excise Act, 1944, whereas the appeals nave been filed by using ST-7 forms - There was no Commissionerate at Valsad during the relevant time and the appeals have been filed in the form of ST-7 - Hence, the appeals filed by the Revenue are rejected as not maintainable. - ST/391, 394, 403 & 404/2009 - A/654-657/2010-WZB/AHD - Dated:- 4-6-2010 - Shri B.S.V. Murthy, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm meant for service tax appeal and in respect of a manufacturer who had availed cenvat credit and it should have been filed under Central Excise Act and during the relevant time there was no Commissionerate at Valsad at all. Since in all these four cases also, there was no Commissionerate at Valsad during the relevant time and the appeals have been filed in the form of ST-7 and hence also not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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