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TMI Blog2017 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... he relief sought by them before Learned Commissioner in their opinion was in contravention of the provisions of law. There are contradictions in the grounds raised by Revenue before Learned Commissioner (Appeals) and before this Tribunal. If the grounds of appeal by Revenue before this Tribunal are accepted then the appeal filed before Learned Commissioner (Appeals) become infructuous - the relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax (Appeals) Lucknow. Appeal No. 1709/2007 is filed by M/s. QST Limited, whereas Appeal No. 1627 / 2007 is filed by Revenue. Brief facts of the case that M/s. QST were engaged in the manufacture of steel pipes tubes. During the course of scrutiny of records it was noticed that the goods manufactured by M/s. QST were supplied to Government Department and the rates at which goods were sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals). The grounds of appeal before the Learned Commissioner (Appeals) were that inspection is done at M/s. QST premises by the buyer before clearance of goods and therefore the goods become marketable only after inspection and therefore, inspection charges should be included in the accessable value. Another ground presented before the Learned Commissioner (Appeals) by Revenue was that clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) does not have power of adjudication and therefore the impugned Oder-in-Appeal dated 18/10/2006 may be set aside and matter may be remanded back to the original adjudicating authority for re-adjudicating the case in the light of observation made by the by the Learned Commissioner (Appeals). 3. The relief sought by M/s QST is to set aside impugned Order-in-Appeal dated 18/10/2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed before Learned Commissioner (Appeals) become infructuous. In that event the Order-in-Appeal dated 18/10/2006 does not survive in law as a result both the appeals become infructuous. In any case, both sides have prayed for setting aside impugned Order-in-Appeal dated 18/10/2006. We therefore hold that in the peculiar circumstances both the appeals are disposed by setting aside impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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