9911796707
TMI Blog2014 (12) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, the respondent have made their respective claims and the claims of the respondents have been rejected by the Deputy Commissioner of Customs and the rejection orders passed by the Deputy Commissioner have been challenged before the Commissioner of Appeals (Tiruchirapalli). The Commissioner of Appeals has confirmed the rejection orders passed by the Deputy Commissioner of Customs and against the orders passed by the authorities, relevant appeals have been filed before the Tribunal (CESTAT). 3. The CESTAT, after hearing both sides, has allowed all the appeals and thereby directed the Department to pay interest on drawback amount. Against the orders passed by the Tribunal, these Civil Miscellaneous Appeals have been preferred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in and in Clause (c) it has been clearly mentioned that payment of drawback as provided in Chapter X and the rules made thereunder. Therefore, it is quite clear that as per first proviso Clause available in Section 129A of the Customs Act, 1962, the Appellate Tribunal is not empowered to deal with any matter relating to drawback amount including interest. 7. As stated earlier, the main contention putforth on the side of the appellant is that the Appellate Tribunal is not having jurisdiction as per Section 129A of the Customs Act, 1962 to deal with the matter arising out of interest. 8. The learned counsel appearing for the respondents has contended that with regard to payment of drawback amount already a proceeding has been init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 217 (Tri.-Mumbai) (Premium Intertrade Private Limited v. Commissioner of Customs, Mumbai). 12. In both the decisions, the contention putforth on the side of the appellant has been clearly accepted in view of exclusion of Chapter X of the said Act from the purview of Appellate Tribunal as per provision of Section 129A of the said Act. 13. Of course, it is true that the Department has paid drawback amount only as per orders passed by the Tribunal and Department has not preferred any appeal. Simply because an appeal has not been preferred by the Department with regard to payment of drawback amount, the Court cannot come to a conclusion that the Department is precluded from raising a point with regard to the orders passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
