Page 255 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 901
Appeal (Contd.)
— Grounds - Legal submissions cannot be denied admissibility even if
raised for first time — S. Muthusamy v. Addl. Director General (Adj.), D.R.I., Mumbai
(Tri. - Mumbai) ..................................... 849
— Grounds - On questions of law settled after adjudication order - They are
substantially different from fresh ground of facts — S. Muthusamy v. Addl.
Director General (Adj.), D.R.I., Mumbai (Tri. - Mumbai) ................... 849
— lies to Supreme Court on issue of taxability/excisability of goods - See
under APPEAL TO HIGH COURT ........................ 220
— Reference on difference of opinion - Third Member on Reference - Exact
differences to be made by dissenting Members - Members who expressed
dissenting opinions are bound by the statute to state the point or points
of difference and make reference after making such a statement - An
omnibus order cannot take place of the statement on point or points of
difference - Entire appeal cannot be referred - Matter referred to the
Hon’ble Members constituting the Division Bench to specifically
formulate the point or points of difference of opinion while placing the
matter before the President for nominating a third Member to decide the
point or points of difference of opinion - Section 129C(5) of Customs Act,
1962 — Commissioner of Customs (Import), Nhava Sheva v. Sun Tex (Tri. - Mumbai) ..... 892
Appeal to Appellate Tribunal - Appealable order - Communication of
Deputy Commissioner of Customs to effect that Commissioner of
Customs had allowed provisional release of goods subject to payment of
admitted duty liability plus differential duty and execution of bank
guarantee - Final determination of duty liability yet to be done - Appeal
as against such communication pre-mature and cannot be entertained by
Tribunal at this juncture - Sections 18 and 129A of Customs Act, 1962 —
Sharaya International v. Commissioner of Customs, Nhava Sheva-V (Tri. - Mumbai) ...... 297
— Courier Licence - Revocation thereof and forfeiture of security -
Maintainability of appeal - Issue already decided against Revenue in
judgment of this Court in 2018 (13) G.S.T.L. 52 (Bom.) holding that mere
remedy of representation against revocation cannot take away right of
Tribunal to entertain and decide appeal against order-in-original of
revocation of licence - Following aforesaid decision, held that appeal
against order-in-original maintainable to Tribunal notwithstanding
withdrawal of representation filed before Chief Commissioner - Section
129A of Customs Act, 1962 — Commr. of Cus., (II) Airport Special Cargo v. Lynx
Express Pvt. Ltd. (Bom.) ................................. 696
— Dismissal thereof as premature - Non-consideration of precedent
decisions - Tribunal without considering decisions of co-ordinate Benches
on the issue relating to inclusion of royalty in assessable value,
dismissing appeal as pre-mature on the ground of non-finalization of
assessment as directed by first appellate authority - It is not clear as to
whether these decisions of co-ordinate Benches were brought to notice of
Tribunal or not - Since in identical circumstances, co-ordinate Benches
had taken different views, matter is remanded to Tribunal to examine
these decisions and then arrive at conclusion as to whether appeal is pre-
mature or not and in case it is not, then decide issue on merits - Section
129A of Customs Act, 1962 - Article 226 of Constitution of India — TBK
India Pvt. Ltd. v. Union of India (Bom.) .......................... 574
— Disposal of - Appeal of employees of importer against penalty imposed
on them - Importer was before High Court and not before Tribunal -
HELD : Disposal of employees appeals would not be premature -

EXCISE LAW TIMES  15th June 2020  255