2024 (5) TMI 579

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.... 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 (hereinafter referred to as "The Tribuna....

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....nal 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 lakhs which were imposed as redemption fine a....