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TMI Blog2012 (6) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... description and value in each of the CT-1 certificates before approving the lot of 25 to be issued by the Superintendent. Therefore, it would be in the interest of justice to allow the appellants to apply to Commissioner with necessary details afresh - Matter remanded back. - E/35 of 2011 - - - Dated:- 16-5-2012 - Mr. B.S.V. Murthy, J. For Appellant : Shri S.R. Dixit, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that since this is a decision taken by the Commissioner in view of the fact that in the letter it has been stated that the letter issues to the approval of Commissioner , the appeal lies to the Tribunal and not to him. 2. Today when the matter came up, the first question that is to be decided is, whether the appeal was to be filed before the Tribunal or not. I find myself in agreement with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to give quantity, description and value of goods, while making application. It was the observation in the order that nowhere in the supplementary manual or in the instructions issued, it has been mentioned that blank CT-1 certificates will be issued in a lot of 25 each. Basically the Commissioner is requiring the appellants to indicate the quantity, description and value in each of the CT-1 cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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