2011 (8) TMI 1000

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt has filed this appeal challenging the decision of the Customs, Excise & Service Tax Appellate Tribunal ("Tribunal" for short) dated 11th June, 2010 raising the following questions for our consideration :- "Whether in the facts and circumstances of the case the Tribunal has committed substantial error of law in holding that appeal filed by the Revenue is not maintainable under Section 129A of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent's appeal. The jurisdiction lay with some other Officer. Tribunal, however, rejected this appeal on the ground that in view of the provisions contained in Section 129A of the Customs Act, 1962, the Tribunal itself has no jurisdiction to entertain any case involving payment of drawback. 4. Counsel for the Department submitted that the Tribunal has committed an error in rejecting the....