MODI RUBBER LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE Appellants filed this appeal against the order passed by the Chief Commissioner of Customs and Central Excise.

(2.) HEARD Both sides.

(3.) REVENUE raised preliminary objection regarding maintainability of appeal. The contention of the Revenue is that under Customs Act or Central Excise Act there is no provision which grant jurisdiction to the Tribunal to entertain any appeal against the order passed by the Chief Commisioner.