2014 (8) TMI 494

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..... by the Commissioner (Appeals) as an adjudicating authority under Section 128A of the Customs Act, 1962. In the present case the impugned order is passed under Section 129E of the Customs Act, 1962. Hence we find that the appeal is not maintainable and the same is dismissed as non maintainable - Time granted to make pre deposit - Decided conditionally in favour of assessee. - C/88637/13 - Final O .....

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..... tertain appeal against the decision or order passed by the Commissioner (Appeals) as an adjudicating authority under Section 128A of the Customs Act, 1962. In the present case the impugned order is passed under Section 129E of the Customs Act, 1962. Hence we find that the appeal is not maintainable and the same is dismissed as non maintainable. 4. During the hearing the appellant seeks time of .....

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