2011 (3) TMI 636

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....DR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this application filed by the department (appellant), the prayer is to stay the operation of the impugned order, which is an interim order passed by the Commissioner (Appeals) on 18-11-2010 in an appeal filed by the respondent against Order-in-Original No. 7303/2010 dated 22....

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....appellate Commissioner are not appealable to this Tribunal under Section 129A of the Customs Act, 1962. In this connection, the learned Counsel refers to decision of the Tribunal in the case of Pelican Valves & Engg. Works v. Collector of Central Excise - 1993 (67) E.L.T. 424 (Tri.), wherein it was held that the appeal filed by the party against an interim order passed by the Collector (Appeals) w....

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.... nor is it claimed by the learned JDR that it is an order passed under some other provision of Section 28A. If that be so, it is to be held that the present appeal of the Commissioner against an interim order passed by the Commissioner (Appeals) is not maintainable. The appeal is dismissed as not maintainable. 5. Considering the facts and circumstances of this case, we are of the view that....