2018 (12) TMI 959

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....e Act" for short) challenges the order dated 27.9.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal" for short). 2. The Revenue has urged the following questions of law for our consideration:- "(a) Whether in the facts and circumstances of the case, the Tribunal has erred in allowing the Importer's appeal stating that the Show Cause Notice having no basis? ....

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....or short). The proceedings for appeal under the Tariff Act are governed by sub-section (8) of Section 9(A) of the Tariff Act which reads thus:- "The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall....

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....he Tribunal. This only because the impugned order proceeded on a factually incorrect basis. 7. The extent of the relief sought against the order of the Tribunal does not decide the jurisdiction / maintainability of the appeal under this Act. The proposed order by the Court will not decide maintainability of the appeal. In view of the reference by incorporation of Section 130 of the Act in Section....