COMMISSIONER OF CUSTOMS Vs. MADURA COATS PVT. LTD.

JUDGEMENT

(1.) THE order dated 23 -2 -2007 passed in Final Order No. 166/2007 [2007 (216) E.L.T. 86 (Tri. - Chennai)] by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai is being challenged in the present Civil Miscellaneous Appeal. The first respondent has been engaging in production of cotton yarn and in connection with profession of the first respondent, the Department has issued a show cause notice and thereby claimed additional excise duty and the same has been challenged by Order -in -Original dated 25 -5 -2005, wherein claim of the Department has been confirmed. Against the Order -in -Original, an appeal has been preferred in Appeal No. 119 - 2005 -TTN(CUS)(ADK) before the Commissioner of Customs and Central Excise (Appeals), Tiruchirapalli, wherein claim of the Department has been rejected and in filing an appeal before the Appellate Tribunal, a delay of 30 days has occurred and in order to condone the same, Miscellaneous Petition has been filed and the same has been dismissed by the Appellate Tribunal by its Order dated 23 -2 -2007. Against the said order, the present Civil Miscellaneous Appeal has been preferred.

(2.) AT the time of admitting the present Civil Miscellaneous Appeal, the following substantial questions of law have been settled for consideration:

(3.) THE learned counsel appearing for the first respondent has contended that, as per Section 129A(1B) of the Customs Act, 1962, a Review Committee can be set up for deciding as to whether an appeal has to be preferred or not against the order in question and in the instant case, the erstwhile Review Committee has already decided not to prefer any appeal and subsequently one of the members of the erstwhile Review Committee has been transferred and therefore, new Review Committee cannot be constituted for taking a decision afresh with regard to filing of an appeal. Under the said circumstances, the impugned order passed by the Appellate Tribunal is perfectly correct and the, same does not require any interference.