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TMI Blog2006 (3) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... who has jurisdiction or returned it to appellants for presenting before jurisdictional Commissioner – Order set aside - Appeal Nos. C/976-977/2005 and C/84/2006-NB(SM) - Final Order Nos.491-493/2006-NB(SM)-BR - Dated:- 6-3-2006 - In all these stay applications the appellants' appeals have been dismissed buy the Commissioner (Appeals) holding that he has no jurisdiction to hear and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at Amritsar. I find that the Division Bench in its above referred order in the case of Sharman Woollen Mills Ltd. at Para 4 has held as under. "We have gone through the impugned order. We find that the impugned order passed by the Commissioner (Appeals) referred to various notifications issued regarding jurisdiction of various Commissioner (Appeals). We find that if Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Bench squarely covers the issue before me. The impugned orders are set aside after waiving the pre-deposit of the whole duty and the penalty. The appeals are allowed and remanded with the direction to the Chief Commissioner, Chandigarh to assign the appeals to the Commissioner (Appeals) in whose jurisdiction appeals fall. Appeals are disposed of in above terms. Dictated pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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