9911796707
TMI Blog2011 (7) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... peal preferred under Sec.130 of the Customs Act, 1962 is not maintainable as no appeal lies against the said interlocutory order - Decided in favor of the assessee - CSTA No. 9 of 2009 - - - Dated:- 21-7-2011 - Shri N Kumar and Shri Ravi Malimath, JJ Represented by: Shri K N Mohan, Advocate for Appellant Shri K S Ravishankar, Advocate for Respondent JUDGEMENT This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys. The assessee filed an application under Rule 41 of the Customs, Excise Service Tax Appellate Tribunal (procedure) Rule 1982, claiming interest for the delayed payment. After contest, the said application was allowed directing payment of interest at appropriate rate. Aggrieved by the said order passed on the application under Rule 41, the present appeal is filed. 3. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment. The second pre-requisite is that such an appeal must involve a substantial question of law. If the order of the Appellate Tribunal that is impugned in the appeal under Section 130 is not an order passed in appeal by the Tribunal, obviously, such appeal shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to prevent abuse of its process or to secure the ends of justice. The order passed thereon is not an order under Section 129B of the Customs Act, 1962. The said order, by no stretch of imagination, can be said to be an order in appeal. The appeals came to be disposed of by the Tribunal on 30th June, 2003 and further appeals from the said order came to be dismissed by the Supreme Court on 14th Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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