9911796707
TMI Blog2017 (3) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of Section 130 [E](b) of the CA, 1962, with respect to such dispute, an appeal before this Court shall not be maintainable and it shall lie only before the Hon'ble Supreme Court - appeal dismissed as not maintainable. - TAX APPEAL No. 502 of 2007 - - - Dated:- 14-2-2017 - M.R. Shah And B. N. Karia, JJ. Mr Ankit Shah, Advocate for the Appellant Mr Vinay Bairagra, Advocate for M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, such matters can only be heard by Hon'ble Supreme Court in view of Section 130 [E] (b) of the Customs Act, 1962, the Division Bench directed the registry to transmit the records of present Tax Appeal to the Hon'ble Supreme Court. That thereafter, the registry send records of the present Tax Appeal to the Hon'ble Supreme Court; as directed by the Division Bench of this Court by Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to present it before the Hon'ble Apex Court. Instead, without passing such order, the record of the Tax Appeal was ordered to be sent to the Hon'ble Supreme Court and that is how, the present Tax Appeal is placed before this Court now. It is not in dispute that the dispute in the present Tax Appeal is with regard to Notification No. 203/92-Cus dated 19th May 1992 value based advance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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