2023 (5) TMI 43

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....ief Commissioner of Customs. He also explains in detail the chronological events in respect of the Compounding Order passed by the Chief Commissioner. The Appellant approached the Hon'ble High Court of Telangana on the ground that proper justification was not done by the Adjudicating Authority (The Chief Commissioner) while passing the Order. The Hon'ble High Court in their Order in Writ Petition No. 8349/2017 dated 02.11.2017 held that Petitioner should file an appeal before the CESTAT and to approach the Tribunal against the Chief Commissioner's order. Agitated by this order, the Department filed a Review Petition IA No. 01/2018 before the Hon'ble High Court on the ground that Tribunal CESTAT has no jurisdiction to hear the Appeal against....

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....f 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 Order passed by the Chief Commissioner. The Learned AR submits that in terms of Section 129A (1), the appeals can be filed before the Appellate Tribunal only when the Appellant agitates the orders passed by the Principal Commissioner of Customs, or Commissioner of Customs as an Adjudicating Authority (Section 129A(1)(a)). In the present case, the Compounding Order have been passed by the Chief Commissioner who does not fall under the definition of Adjudicating Authority under Sectio....