2005 (1) TMI 229

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....]. - The Revenue has filed ROM in respect of the Final Order No. 1155 to 1160/03, dated 29-8-2003 [2003 (158) E.L.T. 205 (Tri.)] passed by this Tribunal. In the above mentioned order, the Tribunal has held that the Commissioner of Customs, Bangalore has no jurisdiction to decide the issue following the ratio of the decision of Apex Court in the case of UOI v Ram Narain Biswanath [1997 (96) E.L.T. ....