2024 (5) TMI 579

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....se: For the Appellant: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar, Mr. Satyam Parashar & Mr. Kumar Abhishek, Advocates For the Respondent: Mr. Satish Chaudhary, Mr. Sanjay Chhabra & Mr. Sugandh Virmani, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Appellant/Revenue impugns order dated 02.03.2022, whereby, the Customs Excise & Service Tax Appellate Tribunal ....

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.... the Order-in-Original as the order in Original was not subject matter of the appeal before the Tribunal and the Tribunal could have at best dismissed the appeal of the Revenue and maintained the Order-in-Appeal and could not have set aside the Order in Original. 4. An objection has been raised by the learned counsel for the respondent that the appeal entails a total sum of Rs. 60 lakhs i.e. 40....