https://www.taxtmi.com/caselaws?id=368879 The High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order, as the question of law raised by the Revenue was not directly related to the impugned order. The Tribunal's consideration of ROM Applications by the Assessee and the subsequent restoration of Appeals for fresh hearing were not grounds for maintainability under Section 130 of the Customs Act, 1962. The High Court emphasized the necessity for the question of law to be closely connected to the Tribunal's order for an appeal to be deemed maintainable. en-us Wed, 19 Sep 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368879 The High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order, as the question of law raised by the Revenue was not directly related to the impugned order. The Tribunal's consideration of ROM Applications by the Assessee and the subsequent restoration of Appeals for fresh hearing were not grounds for maintainability under Section 130 of the Customs Act, 1962. The High Court emphasized the necessity for the question of law to be closely connected to the Tribunal's order for an appeal to be deemed maintainable. Case-Laws Customs Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368879