2013 (12) TMI 1467

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....Karthikeyan, for the Respondent. JUDGMENT These Civil Miscellaneous Appeals have been directed against the order passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal Nos. E/31 & 32/2003, dated 15-9-2010. 2. The appellant has been doing the business of manufacturing cotton yarn and the respondent has given a show cause notice, dated 5-1....

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....ee (appellant) has been rejected by way of passing a common order. The same has been challenged by way of filing these Civil Miscellaneous Appeals. 3. At the time of admitting these Civil Miscellaneous Appeals, the following common substantial question of law has been formulated : "Whether in the facts and circumstances of the case, the learned Customs Excise and Service Tax Appellate T....

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....s has contended that as per the provisions of Section 35(G) and (L) of the Central Excise Act, 1944, these proceedings are related to payment of duty/tax. Under the said circumstances, against the order passed by the Appellate Tribunal, Appeal, shall lie before the Supreme Court and therefore, these Civil Miscellaneous Appeals are not at all maintainable. 6. It is an admitted fact that. CM....

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....e common order with regard to the period mentioned CMA No. 2 of 2011, it is needless to say that the final order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to its file. Since the final order in question does not mention anything about the period mentioned in CMA No. 2 of 2011, this Court is of the view that question of jurisdiction raised on ....