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TMI Blog2017 (5) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... hambhu Chopra, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per Anil Choudhary The appellant has filed the present appeal against Letter C. No. 26 ST/APPL I MRT/2017/1271 dated 02/03/2017 & Order-in-Appeal No. MRT/EXCUS/000/APPEAL-I/262/2016-17 dated 15/12/2016. 2. Vide Order-in-Appeal, the appeal was dismissed for insufficiency of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944 and further observing that the Commissioner (Appeals) is not vested within the authority under the statutory provision to restore an appeal, which has been decided as per Section 35A of the Central Excise Act, 1944. Further, observing that the appellant may approach the higher appellate forum for redressal of their grievance. 3. The ld. Counsel appearing on behalf of the appellant states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther in view of appeal being on the point of refusal by Commissioner (Appeals) to exercise his jurisdiction, the fee already paid is deemed sufficient. 6. Having considered the facts on record and the contentions of the parties, I hold that there has been failure on the part of ld. Commissioner (Appeals) to exercise the jurisdiction vested in him, as an appellate court. Section 151 Code of Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the provisions of the Code of Civil Procedure, 1908 have not been excluded from application, so far assessment and appellate proceedings under the Central Excise & Service Tax Act and/or Finance Act, 1994 are concerned, save and except, to the extent, specifically varied, in the particular Act/Rules. 7. Accordingly, I observe that the ld. Commissioner have inherent jurisdiction, as provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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