BHARTI SONS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) It appears from the records and the submissions mode by both the sides that the Commissioner of Customs (Appeals), Jalandhar had no jurisdiction to entertain the appeal of the party when he passed the impugned order dated 30 -7 -2003. Apparently, when the appeal was filed on 5th of December, 2000, the Commissioner of Customs (Appeals), Jalandhar had jurisdiction to entertain the appeal under Notification No. 29/97 -Cus. (N.T.), dated 7 -7 -1997 of the Control Government. The said notification was superseded by Notification No. 16/02 -Cus. (N.T.), dated 7 -3 -2002 without affecting the jurisdiction of the Commissioner of Customs (Appeals), Jalandhar. Notification No. 16/02 was amended by Notification No. 78/02 -Cus. (N.T.), dated 5 -12 -2002, whereby the Commissioner of Customs (Appeals), Jalandhar lost jurisdiction to deal with the appeals arising within the jurisdiction of Commissioner of Customs (Preventive), Amritsar, The impugned order was passed on 30 -7 -2003, when the Commissioner of Customs, Jalandhar had no jurisdiction to deal with the appeal of the party. At that time, the jurisdiction was with the Commissioner of Customs (Appeals), Delhi -I in terms of Sr. No. (1) of the table annexed to Notification No, 16/02 -Cus. (N.T.), dated 7 -3 -2002 (as amended). No other notification affecting the jurisdiction of Commissioner of Customs (Appeals), Delhi -I has been brought to my notice. In the result, it is found that the appeal preferred against the decision order dated 28 -9 -2000 of the Deputy Commissioner of Customs, CFS, Ludhiana has been entertained without jurisdiction by the Commissioner of Customs (Appeals), Jalandhar on 30 -7 -2003. Consequently, the impugned order is set aside and the Commissioner of Customs (Appeals), Delhi -I is directed to deal with the appeal of the party in terms of Sr. No. (1) of the table annexed to Notification No. 16/02 -Cus, (NT.), dated 7 -3 -2002 (as amended). The appeal on the file of the Commissioner of Customs (Appeals), Jalandhar shall be transferred to the file of his counterpart at Delhi -I.

(2.) The appeal is allowed in the above terms.