2018 (11) TMI 357

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..... GH COURT], it was held that where one Commissioner holds charge of two Commissionerates and the Commissioner of the two Commissionerates constitutes the Reviewing Committee, then that one Commissioner holding charge of the two Commissionerates would constitute a committee - the question is answered in the affirmative i.e. in favour of the Respondent-Revenue and against the Appellant-Assessee. C .....

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..... 1944 challenges the order dated 4th April, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal. 2. This Appeal was admitted on 23rd July, 2008 on the following substantial questions of law: (a) Whether the CESTAT/Tribunal was correct in holding that an officer who is full additional in charge of the other equivalent post and as per notification these two Co .....

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..... nor before the adjudicating authority nor before Commissioner (A) but was raised for the first time before the Tribunal and further when the said ground is factually incorrect? 3 Re Question (a):(i) Mr. Bangur, learned Counsel appearing for the Respondent at the very out set submits that this question stands concluded by the decision of this Court in Commissioner of Central Excise .....

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