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TMI Blog2017 (4) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... .Appeal Nos.328, 329, 341, 342, 343, 330, 331, 332, 345, 350/10, Cus.Appeal Nos.325, 26, 327 - FO/75361-75386/2017 - Dated:- 20-3-2017 - Satish Chandra, President And Shri Devender Singh, Technical Member Shri Tanmoy Chakraborty Ms.Satabdi Chatterjee, both Advocates for the Appellant Shri N. S. Naskar, Asstt.Commr. (AR) for the Respondent ORDER Per: Shri Devender Singh The present appeals are filed by the appellants against the impugned Orders-in-Appeal Nos. 33A (22-26)/Cus/BBSR I/2010 dated 18.08.2010, 34-36/Cus/BBSR I/2010 dated 23.08.2010 38/Cus/BBSR I/2010 dated 07.09.2010 10-21/Cus/BBSR I/2010 dated 29.07.2010, 27-28/Cus/BBSR I/2010 dated 02.08.2010 30-31/Cus/BBSR I/2010 dated 03.08.2010 all pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of CC,Guntur Vs. Sameera Trading Company : 2011 (264) ELT 578 (Tri.-Bang.) . He submits that the Tribunal followed its view taken in Sameera Trading Company (supra) in the case of CC, Guntur Vs. Muneer Enterprises vide Final Order No.1071 to 1075/2010 dated 28.07.2010 passed by CESTAT, Bangalore in Appeal No.C/603,604-606,637/09. The appeal against said order has been dismissed by the Hon ble Supreme Court in the case of Commissioner Vs. Muneer Enterprises : 2015 (319) ELT A226 (SC). He also relied upon the judgement of Hon ble Apex Court in CC (Imports), Mumbai Vs. Tullow India Operations : 2005 (189) ELT 401 (S.C). 4. The ld.A.R. appearing on behalf of the Revenue, reiterates the findings of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar has been upheld by the Hon ble Supreme Court in the cases of CCEx., Bolpur Vs. Ratan Melting Wire Industries reported in 2008 (231) ELT 22 (SC) . In the case of Commr. of Customs Vs. Tullow India Operations Ltd. reported in 2005 (189) ELT 401 (SC), it has been explained that in terms of Section 151A of the Customs Act, 1962, it is only the Board, which may issue instructions. The case law of Sesa Goa (supra ) relied by Revenue is not relevant as it pertains to period after 01.01.2009. 8. In view of the above settled position of law, we find that the order of the Commissioner is unsustainable and accordingly, the same is set aside. 9. In view of the foregoing, Cus.Appeal Nos.328,329,341,342,343,330,331,332,345,350/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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