2016 (10) TMI 121

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....he appellant Mr. Prakash Shah with Mr. Jas Sanghavi i/b. M/s. PDS Legal for the respondent ORDER P. C. This appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, dated 24th June, 2014 holding that the appeal preferred by the assessee before the Commissioner (Appeals) was maintainable. 2) Since the Revenue is aggrieved by the dis....

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....be of nationalised bank. Naturally, the assessee, aggrieved by such a direction, approached the first appellate authority, namely, the Commissioner of Central Excise and Customs (Appeals), Vapi. The first appellate authority, by the impugned order, maintained the direction for executing the bond for full value, but reduced the bank guarantee to be furnished in the sum of Rs. 12,08,625/-. He render....

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....s that the order passed of this nature is appealable or not. The tribunal, in the impugned order, did not think it necessary to give any detailed finding, but proceeded on the footings that the appeal which was filed before the first appellate authority was maintainable did not deem it proper to interfere with it on merits, save and except modifying the Commissioner (Appeal's) order. Now the b....