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TMI Blog2016 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... provisional release of seized goods - Held that:- during the pendency of this appeal, our attention, in all fairness, has been invited to a Larger Bench judgment and order of the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi in the case of Gaurav Pharma Ltd. vs. Commissioner of Central Excise and Service Tax, Rohtak, Delhi 2015 (326) ELT 561. It is conceded that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) was maintainable. 2) Since the Revenue is aggrieved by the dismissal by the tribunal of their appeal challenging such finding by the Commissioner (Appeals), it is necessary to clarify as to who is the appellate authority in terms of the factual matrix. The provisional release of seized goods in the factory premises of the appellant before the tribunal and respondent before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , but reduced the bank guarantee to be furnished in the sum of ₹ 12,08,625/-. He rendered a finding that the raw materials, which were imported (most of them) were under advance licence and the finished goods which were produced are manufactured for export. Two contentions were raised by the Revenue. Firstly that the Commissioner (Appeals), the first appellate authority has, at the stage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with it on merits, save and except modifying the Commissioner (Appeal's) order. Now the bank guarantee that was required to be furnished by the assessee is to cover the sum of ₹ 20 lacs. The assessee is not aggrieved by such order. For the first time before us the Revenue raises the contention of non maintainability of the appeal and that too before the Commissioner of Central Excise (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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