2011 (7) TMI 691

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....cate for Respondent JUDGEMENT This appeal is by the Revenue challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal. South Zonal Bench, Bangalore (hereinafter called as 'Tribunal' for short) directing payment of interest on delayed refund. 2. The material on record discloses that the duties were collected in the year 2004, 2006 in pursuance of the Order-in-Original ....

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....al is filed. 3. Learned counsel for the assessee raised preliminary objection pointing out that this appeal preferred under Sec.130 of the Customs Act, 1962 is not maintainable as no appeal lies against the said interlocutory order. He contended that the appeal lies to the High Court only against the order passed in appeal. This question came up for consideration before the Devision Bench of the ....

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....bunal, obviously, such appeal shall not be maintainable. Can the order dated 5th September, 2005 passed by the Tribunal on the miscellaneous application be said to be an order passed in appeal by the Tribunal? In our view, it is not. An order in appeal by the Appellate Tribunal is an order under Section 129B. Such order is passed in the appeal preferred under Section 129A. The application made by ....