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TMI Blog2023 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Chaitali Raul i/b Jindagi Shah For the Respondents : Mr. Pradeep Jetly, Senior Advocate with Mr. Jitendra B. Mishra and Mr. Ram Ochani. P.C. : Petitioner is a private limited company. Respondent no.1 is Union of India, Respondent No.2 is Chief Commissioner of GST, Respondent No. 3 is Commissioner of Service Tax and Respondent No. 4 is Joint Secretary which is the Revisional Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition No. 3544/2021. 4. The aggrieved parties filed appeals before the Commissioner of Central Excise (Appeal). The Appellate Authority held in favour of the Petitioner. 5. In all the appeals thereafter, Respondent No. 3-Commissioner of Service Tax filed appeals before the Customs, Excise & Service Tax Appellate Tribunal ("CESTAT") against the appellate order. The CESTAT by impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders are passed by the First Appellate Authority. Then the Tribunal states that it is submission at bar that as per Section 117 of the Finance Act, 2015 the case needs to be decided by the Joint Secretary. Thereafter, the Tribunal referred to Section 117 and concludes that appeal needs to be decided by the Government of India and not by the Tribunal and consequently directed transfer of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be transferred as revision to the Revisional Authority. If there was an error on the part of the Petitioner in stating that Revision will have to be decided and not an appeal, and that by consent jurisdiction cannot be conferred, it is appropriate that the Petitioner brought this 'mistake', to the notice of the Tribunal. It is then for the Tribunal to decide on the aspect of its jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eks, the Tribunal then, subject to earlier time-bound commitments, will take a decision on the applications for recall/renew within a period of six weeks thereafter. If the Tribunal comes to the conclusion that the appeal is maintainable then Tribunal will proceed to hear the appeal on its own merit and dispose of the same within a period of three months thereafter, subject to earlier commitments. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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