2017 (6) TMI 993

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....r Ashok K. Arya M/s Ashok & Co. Pan Bahar Ltd., the appellant, has approached this Tribunal in the appeal against the letter dated 2.2.2017 issued by the Supdt. (Adj.), Central Excise, Delhi-I whereunder the appellant has been informed that his request for cross examination of chemical examiner of CRCL has been denied by the competent authority. 2. The brief facts are that: (i) The depart....

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....een represented on behalf of the appellant by Id. Advocate, Shri Manish Pushkarna and Revenue has been represented by Id. DR, Shri G.R. Singh. 4. The brief facts concerning the subject matter in appeal and submissions of both the sides have been carefully considered. 5. The provisions of law under which the appeal is filed before this Tribunal are given in Section 35B of Central Excise, 1944....

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....l Excise Act, 1944. If each and every interim order passed during the adjudication proceedings by the adjudicating authority is appealed before the Tribunal, it would go against the meaning object and purposes expressed by the wordings finding place in the provisions of Section 35B(1) of Central Excise Act, 1944. The subject letter simply conveying the decision of adjudicating authority by Supdt. ....

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....ribunal in the said decision has observed as under: "3. Filing of appeal before this Appellate Tribunal is governed under Section 129A of the Customs Act, 1962. In sub-section (1)(a) of the said section, it has been provided that the decision or order passed by Commissioner (Customs), as an Adjudicating Authority can be appealed against before the Tribunal. In the present case, the letter dated....