ISPAT TRADERS Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) HEARD both sides on the ROM application against the order of the Tribunal No. A/1275/WZB/AHD/2007, dated 7 -6 -2007 [2007 (219) E.L.T. 921 (T)].

(2.) THE ld. Advocate submits that finding of the Tribunal that provision for filing cross -objection is envisaged only in respect of appeal filed before the Tribunal in terms of Section 129A(4) of the Customs Act, 1962 and that there is no such provision in respect of appeal filed before Commissioner (Appeals) is an error apparent on the face of records as Section 129D(4) provides for cross -objection to be filed also in respect of appeals before Commissioner (Appeals).

(3.) HE also submits that there was not occasion for the appellant to claim benefit of exemption notification before the Original Authority or to file the appeal against the assessment order. The right to cross -objection should not be confused with the right of the respondent to file a reply to the appeal as provided under Rule 15A of CESTAT (Procedure) Rules, 1982. He prayed for extending the benefit of exemption Notification No. 87/90 -Cus., dated 20 -2 -1990, claimed in their cross -objection before Commissioner (Appeals) and also relies on the judgments in the cases of 1. M/s. Engee Industrial Services P. Ltd. [2004 (164) E.L.T. 242 (Kar.)] 2. M/s. Paranjape Metal Shaper P. Ltd. [2003 (154) E.L.T. 348 (S.C.)] and 3. M/s. J.K. Synthetics [2000 (120) E.L.T. 54 (S.C.)].