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TMI Blog2018 (5) TMI 1624X X X X Extracts X X X X X X X X Extracts X X X X ..... through the present application cannot been entertained as it rests on a mixed question of facts and law, which if considered, would amount to review of the order, a jurisdiction not conferred by the statute on this Tribunal - ROM application dismissed. - C/ 10821/2016 - M/10151/2018 - Dated:- 13-3-2018 - Dr D.M. Misra, Member (Judicial) For Appellant(s) : Shri D K Trivedi, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be considered as town seizure hence this Tribunal has jurisdiction to decide the case. In support, he has referred to the judgments of CCE, Surat vs. Mahadev Enterprises -2014(301) ELT 150 (Tri. Ahmd). CC, Lucknow vs Mohd. Nayab Imtiyaz Idris 2017 (357) ELT. 213 (Tri. AII.), Vijay kumar Chaudhery vs CC, Patna 2015 (325) ELT 788 (Tri. Kol.) and CC(Prev.) vs Mazaharul Haq 2016(341) ELT.450 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istake. This principle has been laid down by Hon'ble Supreme Court in the case of CCE, Jaipur vs Hindustan Zinc Ltd 2015 (318) ELT 614 (SC) and by this Tribunal in the case of Bola Surendrea Kamath Sons vs CCE, C ST, Mangalore 2017 (3) GSTL 339 (Tri. Bang.). 5. Heard both sides and perused the records. 6. I find that this Tribunal has considered the evidences and arguments advance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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