2007 (5) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocates, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the order of the Commissioner of Customs (Appeals) who has accepted the appeal filed before him by the Revenue for enhancement of value of export goods, namely 100% cotton knitted T-shirts. We find force in the submiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Electronics, 2007 (207) E.L.T. 225 (Tribunal) and the decision of the Hon'ble Delhi High Court in the case of CCE v. Maza Cosmetics, 2007 (207) E.L.T. 200 (Del.). 2. In the light of the above decisions, on the issue of jurisdiction, we find force in the appellants' contention that the impugned order is bad in law for the reason that it is an order passed on an appeal filed by the Joint Com....