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TMI Blog2014 (11) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. In view of the specific finding of fact by the Tribunal and the provision of law which oust the jurisdiction of the Tribunal, we find no error in the order of the Tribunal declining to entertain the appeal on an interpretation of proviso to sub-section (1) to Section 129A of the Customs Act. - Decided against the revenue. - Civil Miscellaneous Appeal No. 3216 of 2006 - - - Dated:- 21-11-2014 - R. Sudhakar and R. Karuppiah, JJ. Shri P. Mahadevan, Standing Counsel, for the Appellant. Shri Muthu Venkataraman for G.Rm. Palaniappan, for the Respondent. JUDGMENT [Judgment per : R. Sudhakar, J.]. - This Civil Miscellaneous Appeal filed by the Revenue as against the order of the Customs, Excise and Service Tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Superintendent, Customs House, Cuddalore, however, indicated 1359.830 Mts of Propene has been despatched through private weighbridge under Customs supervision. Consequently, there is a difference in the quantity of Propene, i.e., 1408.655 - 1359.830 = 48.825 Mts. In view of the difference in quantity, the importer filed refund claim on 1-3-1994 seeking refund of duty paid on the short landed goods, which was rejected by the Original Authority along with four other consignments holding that the refund claim was not admissible to the assessee for the reason that the loss of quantity of goods had occurred after its clearance for home consumption and there was no order of remission of duty on the lost quantity. 3. Aggrieved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 129DD of the Customs Act. Aggrieved by the said order, the Revenue is before this Court. 5. For better clarity on this issue, the facts, as extracted by the Tribunal to make out a case on short-landed quantity, are as follows : In order to get at the exact nature of the event, we shall take as speci-men, the case of the goods covered by Bill of Entry dated 22-1-1994. The quantities of Propene noted at various stages of importation and clearance are as under :- I Qty. manifested on Bill of Lading = 1408.655 MTs (Duty was paid on this quantity) II Qty. available in the vessel on its arrival at the Port (as per Ullage surve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... analyse Proviso to sub-section (1) to Section 129A of the Customs Act, which reads as follows : Section 129A. Appeals to the Appellate Tribunal . - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Commissioner of Customs as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under Section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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