9911796707
TMI Blog2011 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... Wadhwa, Member (Judicial) Appellant : Shri S.K. Mall, SDR Respondent : Shri S. Suriyanarayanan, Adv Per: Mrs. Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard Shri S.K. Mall, learned SDR appearing for the Revenue and Shri S. Suriyanarayanan, learned advocate appearing for the respondents. 2. As per facts on record M/s. Abhishek Impex, is a trading unit located in Surat, Special Economic Zone. During the year 2001, they supplied synthetic grey fabrics to a 100% EOU M/s. Mubashira Silk Mills, Surat. The supply was made under ex-bond shipping bill dated 07.09.01 on deemed export basis, against CT-3 certificate of the 100% EOU. 3. At th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housing certificate after a lapse of more than six years. He accordingly set aside the order of the original adjudicating authority and allowed the appeal. Hence the present appeal. 5. Revenue in their grounds of appeal has challenged the jurisdiction of Commissioner (Appeals) to decide the appeal. It stands contended as under: The impugned Order-in-Original has been passed by the Deputy Commissioner of Customs, SEZ Sachin in respect of drawback claims filed by the party/unit. The Commissioner (Appeals) Central Excise, Customs Service Tax Surat-I erred in passing Order-in-Appeal in respect of the above said OIO as he has no appellate jurisdiction over any order passed by the Deputy Commissioner of Customs, SEZ Sachin, because the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the jurisdiction of Commissioner of Central Excise (Appeals), who has passed the impugned order, was never the subject matter of dispute before him. As such, his views on the point as to whether he has jurisdiction to pass orders or not are not available. 8. In view of the above, I would like to set aside the impugned order and remand the matter for deciding the above contested issue raised by the Revenue. In case, Commissioner (Appeals) holds that he has jurisdiction to decide the issue, he would re-decide the same, after taking into account the Board s Circular No.43/2007-Cus, dt.5.12.07, relied upon by the Revenue in support of their plea that in case of dis-claimer by SEZ unit, the claim of DTA unit is required to be exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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