2004 (12) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ground that the Commissioner (Appeals) has dismissed their appeals by following the decision of High Court of Rajasthan in the case of Shree Pipes Ltd. v. Union of India - 1995 (79) E.L.T. 405 where High Court has observed that in relation to Customs supervision/cost recovery charges an order of the Assistant Collector dealing with a claim of the refund of recovery charges is an order which has b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (Appeals) to the extent of not setting aside the penalty imposed. 2. Shri V. Valte, learned SDR, appearing for the Revenue has agreed that the recovery of supervision charges is function of the administration and it is not an appealable order. Therefore, it was proper for the Commissioner (Appeals) to hold that the appeal is not maintainable instead of dismissing the appeal. Since he has dism....