2022 (8) TMI 1100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, 2020. During pendency of the Appeal, a cross-objection was filed by the respondent. Since there was a delay in filing of the same, this Court, after considering the submissions made by the learned advocates for the parties and upon perusing the application for condonation of delay, allowed the same and condoned the delay in filing of the cross-objection, which was brought on record in terms of the order dated 04th August, 2022. By another order dated 04th August, 2022, passed in Tax Appeal No. 01 of 2019, this Court directed that both, the appeal along with the cross-objection filed by the respondent, would be taken up for consideration under an appropriate heading on Thursday, 25th August, 2022. Today, when both matters are taken up f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fect Technologies, had filed an application before the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, seeking inclusion of additional grounds in the appeal, which, inter alia included the following ground: - "5. The applicant further submits that there was no locus standi to adjudicate the issue in dispute in as much as the concerned Commissioner, who had been asked by the jurisdictional Chief Commissioner to hold the charge of Siliguri Commissionerate, was not vested with powers and to deal with adjudication proceedings in terms of Rule 3 of Central Excise Rules, 2002. It is interesting to note that the CBEC, New Delhi had not delegated the powers to the Chief Commissioner, nor the Government had....