COMMISSIONER OF CUSTOMS Vs. KOBIAN ELECTRONICS

JUDGEMENT

(1.) PRESENT Tax Appeal under section 130 of the Customs Act, 1962 has been preferred by the appellant the Commissioner of Customs, Ahmedabad, being aggrieved by and dissatisfied with the impugned judgement and order No.A/39/WZB/AHD/2012, S/105/WZB/AHD/2012 dated 9/1/2012 passed by in Central Excise Appeal No.C/3/2011 passed by Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad to consider the following substantial question of law : "Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in giving liberty to the respondent to comply with requirement of Section 129E of the Customs Act, 1962 to deposit with the proper officer the amount specify in the Tribunal's order by utilizing CENVAT credit accumulated in its account under CENVAT Credit Rules, 2004 by cash through TR -6 challan to pursue appeal under Section 129A of the Customs Act, 1962 -

(2.) THOUGH the present appeal had been previously admitted, Mr.R.J. Oza, learned counsel appearing on behalf of the revenue has candidly pointed out that the respondent assessee is located at Dadra Nagar Haveli. In that view of the matter, he rightly points out that the appeal could not be competent before this Court.

(3.) WE notice that Section 131 (C)(b) defines the term "High Court" and "High Court" means in relation to the union territories of Dadra and Nagar Haveli (Daman and Diu), the High Court at Bombay.