TaxTMI 
TaxTMI 
2018 (10) TMI 766
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....th Shri Ramnath Prabhu, Advocate for appellant Shri S.R. Nair, E.O with Shri M.R. Melvin, Supdt. (AR) for respondent ORDER Per: S.K. Mohanty Appellant has filed these miscellaneous applications, seeking for early hearing of appeals and for stay of operation of the impugned order/communication of the Asst. Commissioner (Adj), Central GST & Central Excise, Palghar. 2. When the matter was ca....
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....adjudicating authority, the letter dated 3.05.2011 of the Asst. Commissioner, merely communicating such decision should be considered as the order / decision by the competent authority for entertaining the appeal before the Tribunal. To strengthen his argument, the learned Advocate has relied on the judgment dated 01.08.2014 of the Hon'ble Delhi High Court (in Customs Appeal No. 1/2014) in the cas....
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....of Sections 129A / Section 35B of the Act recognizes the decision or order passed by the Commissioner of Customs / Central Excise as adjudicating authority alone, for entertaining the appeal by the appellate Tribunal, the letter 03.05.2018 of the Assistant Commissioner cannot be considered as an appealable order for filing of appeal before the Tribunal, as per the mandates of statutory provision r....
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....elhi High Court in the case of Amit Electronics (supra) relied upon by the learned Advocate for the appellant is distinguishable from the facts and circumstances of the present case inasmuch as in such cited case, there was an order dated 03.05.2013, passed by the Commissioner of Customs (Prev.), which was merely communicated by the Asst. Commissioner. Since in the case of Amit Electronics (supra)....