2017 (6) TMI 993

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..... har Ltd., the appellant, has approached this Tribunal in the appeal against the letter dated 2.2.2017 issued by the Supdt. (Adj.), Central Excise, Delhi-I whereunder the appellant has been informed that his request for cross examination of chemical examiner of CRCL has been denied by the competent authority. 2. The brief facts are that: (i) The department issued a Show Cause Notice dated 8.6.201 .....

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..... ocate, Shri Manish Pushkarna and Revenue has been represented by Id. DR, Shri G.R. Singh. 4. The brief facts concerning the subject matter in appeal and submissions of both the sides have been carefully considered. 5. The provisions of law under which the appeal is filed before this Tribunal are given in Section 35B of Central Excise, 1944. Any person who is aggrieved by any decision or order pa .....

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..... d during the adjudication proceedings by the adjudicating authority is appealed before the Tribunal, it would go against the meaning object and purposes expressed by the wordings finding place in the provisions of Section 35B(1) of Central Excise Act, 1944. The subject letter simply conveying the decision of adjudicating authority by Supdt. (Adj.) is mere information without any details, backgroun .....

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..... ling of appeal before this Appellate Tribunal is governed under Section 129A of the Customs Act, 1962. In sub-section (1)(a) of the said section, it has been provided that the decision or order passed by Commissioner (Customs), as an Adjudicating Authority can be appealed against before the Tribunal. In the present case, the letter dated 2-7-2015 signed and issued by the Assistant Commissioner (Ad .....

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..... e there is no adjudication order passed by the Competent Authority under the statute, the appeal filed against the communication dated 2-7-2015 is also dismissed as not maintainable." 5.2 Following the Tribunal's order in the case of Delta Overseas (supra), the appeal is dismissed as pre-mature and non-maintainable. (Dictated & pronounced in open Court)
Case laws, Decisions, Judgements, .....

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