COMMISSIONER OF CUSTOMS Vs. KASHYAP SHIPPING PVT. LTD.

JUDGEMENT

(1.) Revenue has challenged the judgment of the Tribunal dated 16th December, 2010 [2011 (266) E.L.T. 235 (Tribunal)], raising following substantial questions of law:-

(2.) Since the present Tax Appeal is directed against the order of the Tribunal, raising the question of legality of ex parte suspension order and since subsequently, after by parte hearing suspension was ordered to be continued, the initial order having merged in the subsequent order, we are not required to entertain this Tax Appeal, particularly when the Department has preferred independent appeal, which is pending. This Tax Appeal is, therefore, disposed of.