2008 (11) TMI 242

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.... passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench, Court No. 1, in Excise Appeal No. 2380 of 2007, whereby the aforesaid appeal, which was filed by the appellant-assessee herein, has been rejected in limine, on the ground that the same is not maintainable, as the order of the Commissioner (Appeals) under challenge, was not appealable as it did not fall within the ambit of sub-section (1) of Section 35-B. 2.Notices of the appeal were issued to the respondents. An application seeking interim relief had also been moved by the appellant. It was allowed and the operation of the order of the Commissioner (Appeals) was stayed. 3.Having heard the learned counsel for the parties, we admit the appeal on th....

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....ted the Industrial Unit of the appellant and gave a report that there had been expansion of existing plant and machinery as a result of which the value of plant and machinery had increased from Rs. 29.33 lacs to 45.38 lacs. Claim of the appellant for exemptions under the aforesaid notification was rejected by the Assistant Commissioner, vide order dated 1-12-2006. The said Assistant Commissioner, by reference to a circular order dated 21-1-2004, held that there had not been any addition to the plant or machinery and hence the appellant was not entitled to any exemption. Appellant filed an appeal before the Commissioner (Appeals). That appeal was also dismissed. The order of dismissal is dated 13th June, 2007. Appellant then filed an appeal ....