2014 (8) TMI 734

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....n ORDER (Delivered by R. Sudhakar,J.) The above Civil Miscellaneous Appeals, filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, were admitted by this Court on the following substantial questions of law: "i) Whether the Appellate Tribunal was right in holding that fitment of new GMDSS Equipments, which were hitherto not available or ins....

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....n order in contradiction to the well settled principles of law and against the documentary evidences and law of Estoppel?" 2. The first respondent/importer herein is a ship repair unit registered with the Director General of Shipping, Government of India. The first respondent had imported Global Marine Distress Safety Systems (GMDSS) and cleared as equipments used for repair of the ship and claim....

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....tled to the benefit of notification No.23/98-Cus., thereby the concessional rate of duty was extended to the importer. The Tribunal also held that the demand of duty and penalty was also not sustainable. Aggrieved by the order of the Tribunal, the present Civil Miscellaneous Appeals have been filed by the Revenue. 4. Learned counsel appearing for the appellant/Revenue as well as the learned couns....

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....rused the materials placed before this Court. 6. We find that the Revenue having noticed that the issue involves rate of duty on the imported equipments by interpreting Notification No.23 of 1998-Cus. and has taken the matter to the Supreme Court as against the order of the Tribunal, ought not to have filed an appeal before this Court. Hence the proper course for the Revenue would be to file an a....