TaxTMI 
TaxTMI 
2013 (3) TMI 433
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....peal has been filed by the Revenue against the Order-in-Appeal No. 541/2006/459(RAJ)/ Commr(A)/RP/RAJ, dated 20-9-2006, vide which the first appellate authority has set aside the order passed by the adjudicating authority on the refund claims, by holding that enhancement of assessable value by the adjudicating authority solely based on the Circular dated 30-7-2002, cannot be the basis for rejectin....
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....r has reviewed the order of the appellate authority and directed the adjudicating authority to file the appeal. It is his submission that the said authorisation is incorrect and the appeal should be dismissed on this preliminary objection itself. 3. Learned departmental representative on the other hand would submit that the Commissioner of Customs, Kandla and Commissioner of Customs (Prev.), Jamn....
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....rily dismissed. 4. We have considered the submissions made by both sides and perused the record. 5. The provisions of Section 129A of the Customs Act clearly indicates that, for department to file an appeal against an order of first appellate authority, the Committee of Commissioners should review and come to a conclusion that the said order is not legal and proper and hence appeal should be fil....
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....mprise Commissioner of Central Excise, Bhavnagar and Commissioner of Central Excise, Rajkot and then direct the lower authorities to file an appeal. 6. We find from the records that in this case, the committee which has directed the lower authorities to file an appeal was comprising Commissioner Customs (Kandla) and Incharge Commissioner of Customs (Prev.), Jamnagar. The said Committee of Commiss....