2013 (7) TMI 498

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....d yarn of polyester, polyester draw twisted yarn, polyester textured and tex dyed yarn, polyester twisted yarn falling under Chapter 54 of Central Excise Tariff and they are also manufacturing the goods falling under Chapter 39 and 32 of the Tariff. The respondents are supporting manufacturer of M/s Reliance Industries Ltd. and are registered with the Central Excise department. On the basis of factory stuffing permissions granted by various Customs Formations, the stuffing of containers for export takes place at the factory premises under supervision by the Central Excise officers in whose jurisdiction the factory of the respondent falls. The Supdt., Central Excise, Allahabad has issued four Show Cause Notices dated 9.6.2005, 9.6.2006, 6.7.....

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.... adjudicated against the respondents vide Order-in-Original dated 12.3.2007 which was challenged by the respondents before the Commissioner (Appeals) who vide the impugned order No. 93-CE/ALLD/2007 dated 25.4.2007 allowed their appeal. Revenue has challenged these two orders before this Tribunal. 3. Ld. D.R. appearing for Revenue submits that the Commissioner (Appeals) does not have jurisdiction in respect of entertaining the appeal against the order passed by lower authority for recovery of MOT charges in view of the decision of the Tribunal in the case of D.P. Exports Vs. CCE 2005 (188) ELT 503. He also submits that the Commissioner (Appeals) has not taken into consideration the Regulation 2(c) and Regulation 3 of the Customs (Fees for....