2022 (8) TMI 161

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....oner (AR) for the Respondent ORDER Shri Ghanshyam Soni, Learned Joint Commissioner (AR) appearing on behalf of the revenue pointed out that in this case the adjudication order was passed by Principal Additional Director General (Adjudication) Directorate General of GST Intelligence New Delhi, the appeal lies before the Delhi Bench of this Tribunal. He also placed reliance on the following Ju....

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....LLOYS LTD Vs. CCE, CHANDIGARH- 2009 (236) ELT 124(Tri-Del) • RANJEEV ALLOYS LTD Vs. CCE, CHANDIGARH- 2009 (247) ELT 27 (P&H) • SAGAR INTERNATIONAL P LTD. Vs. CCE, DELHI-II- 2012 (280) ELT 451 (Tri-Del) • CC, MADRAS & OTHERS Vs. D.BHOORMULL- 1983 (13) ELT 1546 (SC) • DOLPHIN METALS I LTD Vs. CCE, AHMEDABAD-II- A/12639/2021 dated 31.12.2021 2. C....

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....e following judgment: • Karamchand Appliances (P) LTD- 2008(227)ELT 437 • Dixson Cargo Consolidators Pvt.Ltd.- 2019 (365) ELT 366(Bom.) 3. On the other hand, Shri J A Patel, Learned Superintendent (AR) appearing on behalf of the revenue strongly objects that the cause of action means passing of adjudication order which has been passed by the ADG (Adjudication), D....