TaxTMI 
TaxTMI 
2023 (5) TMI 43
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....llant. Shri A. Rangadham, Authorised Representative for the Respondent. ORDER [ ORDER PER : R. MURALIDHAR ] The Learned Advocate appearing on behalf of the Appellant submits that they have came before this Tribunal being agitated by the compounding order No. 07/2017-CUS dated 02.02.2017 passed by the Chief Commissioner of Customs. He also explains in detail the chronological events in respe....
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.....11.2018 have also held as under: This application is filed for reviewing order, dated 02/11/2017, in writ petition No. 8349 of 2017. By the afore-mentioned order, on the representation of the learned senior Standing counsel for the Union of India that an appeal lies against the order impugned in the Writ Petition to the Customs, Central Excise and Service Tax Tribunal (for short the CESTAT) ....
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....ding Order passed by the Chief Commissioner is not legal and proper. He also relies on the judgment of Gujarat High Court in the case of Commissioner of Central Excise Vs Girish B. Mishra [2016 (339) ELT 67-Guj] wherein the same issue was before the Hon'ble High Court, where the Department had filed their appeal against the order of the Tribunal deciding the appeal filed against the Compounding Or....
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....owed to be decided by the Tribunal itself. From the judgment of Gujarat High Court in the case of Commissioner of Central Excise Vs Girish B. Mishra cited supra, it is observed that the very issue was before the Hon'ble Gujarat High Court. The Hon'ble High Court did not entertain the Appeal filed by the Revenue on the issue of jurisdiction of the Tribunal while deciding the appeal filed against Co....