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

....th sides. 2.  This application is filed 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on, raised now, which depends on facts of the place 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The issue of jurisdiction now raised by the Revenue through the present application cannot been entertained as it rests on a mixed question of facts and law, which if considered, would amount to review of the order, a jurisdiction not conferred by the statute on this Tribunal in view of the principle laid down by Hon'ble Supreme Court in the case of Commissioner of Central Excise, Belapur, M....