Appeal dismissed due to lack of authority filing it, Tribunal overturns Commissioner decision The Tribunal held that under Section 129D(2), the authority who passed the Order-in-Original must file the appeal before the Commissioner (Appeals). As ...
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Appeal dismissed due to lack of authority filing it, Tribunal overturns Commissioner decision
The Tribunal held that under Section 129D(2), the authority who passed the Order-in-Original must file the appeal before the Commissioner (Appeals). As the Commissioner of Customs authorized the Assistant Commissioner, who did not pass the original order, the appeal was deemed non-compliant. Relying on relevant case law, the Tribunal set aside the Commissioner (Appeals) order and allowed the appeal.
Issues: Authorization for filing appeal under Section 129D(2) by the authority who passed the Order-in-Original.
In this case, the appeal arose from an Order-in-Appeal (OIA) where the Commissioner (Appeals) allowed the departmental appeal filed by the Assistant Commissioner of Customs and remanded the matter for reconsideration. The appellant contended that under Section 129D(2), the authorization to file an appeal before the Commissioner (Appeals) should be given to the authority who passed the Order-in-Original. The Order-in-Original was passed by the Additional Commissioner, so the authorization given by the Commissioner of Customs to the Assistant Commissioner was not in compliance with Section 129D(2). Reference was made to the judgments in the cases of C.C.E. v. M. M. Rubber Co., Supreme Industries Ltd. v. C.C.E., Indore, and Dhampur Sugar Mills Co. Ltd. v. C.C.E., Meerut.
Upon hearing both sides, the Tribunal found that as per Section 129D(2), the authority who passed the order should be directed to file the appeal before the Commissioner (Appeals). In this instance, the Commissioner of Customs authorized the Assistant Commissioner to file the appeal, who was not the authority who passed the Order-in-Original. Citing the judgments mentioned earlier, the Tribunal concluded that the order passed by the Commissioner (Appeals) was not legal and proper. Therefore, the Tribunal set aside the order and allowed the appeal. The operative portion of this order was pronounced in open court at the conclusion of the hearing.
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