2019 (11) TMI 68

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.... Shri R.K. Dwivedy, Authorized Representative for the Appellant Shri Jhamman Singh, Advocate for the Respondent ORDER PER: S.K. MOHANTY Heard both sides. 2. Revenue has filed this appeal against the impugned order dated 27.02.2017 passed by the Commissioner of Customs, Nhava-Sheva. 3. The learned Advocate appearing for the respondent, at the outset, raised the preliminary objecti....

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.... 4. Pradeep Kumar Shyam Sukha-2006 (202) E.L.T. 605 (Tri.-LB) 5. Siddharth Petro Products Ltd.-2008 (232) E.L.T. 784 (Guj.) 6. Saral Wire Craft Pvt. Ltd.-2015 (322) E.L.T. 192 (S.C.) 7. DCM Shriram Consolidated Ltd.-2001 (132) E.L.T. 392 (Tri.- Mumbai) 4. On the other hand, the learned AR appearing for the Revenue submits that filing of appeal by the Deputy Commission....

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....atter and directed the concerned officer for filing of appeal before the Tribunal, such direction cannot be considered as empty formality and has to be strictly adhered to for the purpose of achieving the legislative mandate. We find that in the judgments relied upon by the learned Advocate for the respondent, judicial forums have consistently held that in absence of any specific authority being d....