2018 (5) TMI 1624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iled by Revenue seeking Rectification of Mistake in the Tribunal's order dtd 28.7.2017. 3.  The Ld AR for the Revenue had submitted that the issue relates to smuggling of the gold through SVP International Airport, Ahmedabad, and since the order was passed by the Commissioner, Central Excise (Appeals), hence this Tribunal has no jurisdiction to decide the case in view of the proviso to S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lace of seizure, if considered, would result into review of the Order, a power not conferred on Tribunal in view of the principle laid down in Commissioner of Central Excise, Belapur, Mumbai vs. RDC Concrete (India) P Ltd  2011 (270)ELT.625 (SC). Further, he has submitted that even though the appeal was filed in April 2016 and copy was endorsed to the Dept. no cross objection was filed nor th....