2011 (8) TMI 1000

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..... Service Tax Appellate Tribunal ( Tribunal for short) dated 11th June, 2010 raising the following questions for our consideration :- Whether in the facts and circumstances of the case the Tribunal has committed substantial error of law in holding that appeal filed by the Revenue is not maintainable under Section 129A of the Customs Act, 1962 and consequently dismissing the appeal of the Rev .....

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..... , rejected this appeal on the ground that in view of the provisions contained in Section 129A of the Customs Act, 1962, the Tribunal itself has no jurisdiction to entertain any case involving payment of drawback. 4. Counsel for the Department submitted that the Tribunal has committed an error in rejecting the Department s appeal on the ground of jurisdiction. Relying on the decision of the Bomb .....

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..... ) itself was passed without proper jurisdiction. Of course, with respect to this aspect, we do not make any conclusive observation. Suffice it to note that even if a mistake was committed, same has to be rectified by bringing it to the notice of the proper forum with jurisdiction. 6. Subject to the above observation, this Tax Appeal is disposed of, making it further clear that it would be open .....

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