- (1.) The Court : This appeal under section 130 of the Customs Act, 1962 is at the instance of the Commissioner of Customs (Port), Kolkata and is directed against order dated 17th December, 2003 [,: 2004 (167) E.L.T. 523 (Tribunal)] passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in CDM- 78/2003 along with Cross Objection being Cross Objection No. 45 of 2003, dismissing the appeal of the Revenue.
(2.) Being dissatisfied, the Commissioner of Customs has come up with the present appeal.
(3.) After hearing the learned counsel for the parties and after going through the order impugned, we find that the learned Tribunal below has virtually assigned no reason while disposing of the appeal. The reason assigned in support of dismissal of the appeal is quoted below: 4. We have heard Shri T.K. Kar, SDR for the Revenue and Shri S.K. Bagaria, Sr. Advocate and Shri Partha Banerjee, Respondent. We find that the order of the Commissioner (Appeal) is well founded. The grounds of appeal by the Revenue are not relevant. 5. In view of the above we reject the appeal of the Revenue with consequential benefits, if any.;