9911796707
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Issues: Application for recalling final order, duty demand, pending show cause notices, remand to adjudicating authority, hearing along with another appeal.
In this case, the Revenue filed an application to recall the Final Order dated 5th July, 2005, concerning duty demand. The Revenue argued that show cause notices were issued to both the present appellant and another party, and since the matter was remanded to the adjudicating authority, the show cause notice issued to the other party was still pending. The adjudicating authority had already passed an order on the notice issued to the other party, which was under appeal. The appellant's Counsel had no objection to recalling the final order and having the appeal heard along with the other party's appeal. The Final Order was initially passed based on the understanding that the adjudication against the other party was pending with the Commissioner. However, it was revealed that the Commissioner had already issued an order in that case, and the appeal was pending before the Tribunal. Consequently, Final Order No. 719/2005-Cus., dated 5th July 2005, was recalled, and the appeal was restored to its original number to be heard alongside the other party's appeal.
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